The Stamp Duty Land Tax (Administration) Regulations 2003

PART 2 COSTS AND CHARGES RECOVERABLE WHERE DISTRESS HAS BEEN LEVIED

Action taken where distress has been levied	Costs and charges
1.  Taking possession.
Where close possession is taken.	£4.50 for the day of levy only.
Where walking possession is taken.	45p per day, payable for the day the distress is levied and up to 14 days thereafter.
2.  Removal and storage of goods.	The reasonable costs and charges of removal and storage.
3.  Appraisement.	The reasonable fees, charges and expenses of the person appraising.
4.  Sale.
Where the sale is held on the auctioneer’s premises, for the reasonable cost of advertising, auctioneer’s commission (to include all out-of-pocket expenses other than charges for advertising, removal and storage).	15 per cent. on the sum realised plus the reasonable cost of advertising, removal and storage.
Where the sale is held on the debtor’s premises, for the auctioneer’s commission (not to include out-of-pocket expenses or charges for advertising).	7½ per cent. on the sum realised plus out-of-pocket expenses actually and reasonably incurred and the reasonable costs of advertising.