The Council Tax (Administration and Enforcement) Regulations 1992

1.  The sum in respect of charges connected with the distress which may be aggregated under regulation 45(2) shall be set out in the following Table—

(1)	(2)
Matter connected with distress	Charge
A.  For making a visit to premises with a view to levying distress (whether the levy is made or not):	Reasonable costs and fees incurred, but not exceeding an amount which, when aggregated with charges under this head for any previous visits made with a view to levying distress in relation to an amount in respect of which the liability order concerned was made, is not greater than the relevant amount calculated under paragraph 2(1) with respect to the levy.
B.  For levying distress:	An amount (if any) which, when aggregated with charges under head A for any visits made with a view to levying distress in relation to an amount in respect of which the liability order concerned was made, is equal to the relevant amount calculated under paragraph 2(1) with respect to the levy.
C.  For the removal and storage of goods for the purpose of sale:	Reasonable costs and fees incurred.
D.  For the possession of goods as described in paragraph 2(3)— (i) for close possession (the man in possession to provide his own board);	£4.50 per day.
(ii) for walking possession:	45p per day.
E.  For appraisement of an item distrained, at the request in writing of the debtor:	Reasonable fees and expenses of the broker appraising.
F.  For other expenses of, and commission on, a sale by auction— (i) where the sale is held on the auctioneer’s premises:	The auctioneer’s commission fee and out-of-pocket expenses (but not exceeding in aggregate 15 per cent. of the sum realised), together with reasonable costs and fees incurred in respect of advertising.
(ii) where the sale is held on the debtor’s premises:	The auctioneer’s commission fee (but not exceeding 7½ per cent. of the sum realised), together with the auctioneer’s out-of-pocket expenses and reasonable costs and fees incurred in respect of advertising.
G.  For other expenses incurred in connection with a proposed sale where there is no buyer in relation to it:	Reasonable costs and fees incurred.