Fees, Enforcement of Council Tax

The fees are prescribed in Table 1 of the Schedule of the Taking Control of Goods (Fees) Regulations 2014

 

Fee Stage

 

Fixed fee

 

Percentage of sum to be recovered exceeding £1500

 

Compliance stage

£75

First enforcement stage

£235

7.5%

Sale or disposal stage

£110

7.5%

 

 

Compliance Stage Fee

Applies when the bailiff has been instructed

 

Regulation 5 (1)(a) of the Taking Control of Goods (Fees) states;


5.—(1) The relevant stages of enforcement under an enforcement power which is not conferred by a High Court writ are as follows—

(a)the compliance stage, which comprises all activities relating to enforcement from the receipt by the enforcement agent of instructions to use that procedure in relation to a sum to be recovered up to but not including the commencement of the enforcement stage;

 

 

 

 

First Enforcement Stage fee

Applies when the bailiff attends

 

Regulation 5(1)(b) of the Taking Control of Goods (Fees) states;

(b)the enforcement stage, which comprises all activities relating to enforcement from the first attendance at the premises in relation to the instructions up to but not including the commencement of the sale or disposal stage;

 

 

 

Sale or Disposal Stage fee

Applies when the bailiff starts removing goods to the place of sale.

 

Regulation 5(1)(d) of the Taking Control of Goods (Fees) states;

(c)the sale or disposal stage, which comprises all activities relating to enforcement from the first attendance at the property for the purpose of transporting goods to the place of sale, or from commencing preparation for sale if the sale is to be held on the premises, until the completion of the sale or disposal (including application of the proceeds and provision of the information required by regulation 14).

 

 

 

VAT

There is no VAT on statutory fees. HMRC Advice Notice VBNB41720.

VAT only applies to expenses paid in connection with taking and selling goods to pay the debt.

 

 

 

Enforcement not compliant with the Schedule 12 enforcement procedure

If the bailiff breaches any part of the Schedule 12 enforcement procedure, then no fees owed, and can be reclaimed.

 

Regulation 3 of the Taking Control of Goods (Fees) Regulations 2014 states;

These Regulations apply when an enforcement agent uses the Schedule 12 procedure.

 

See this checklist for any irregularities

 

 

 

Disputing the fees

If you dispute the fees charged, or they are not compliant with any of the above, then you apply for a Detailed Assessment.