The fees are prescribed in Table 2 of the Schedule of the Taking Control of Goods (Fees) Regulations 2014.
| Fee Stage | Fixed Fee | Percentage of Sum to Be Recovered Exceeding £1000 |
|---|---|---|
| Compliance stage | £75 | |
| First enforcement stage | £190 | 7.5% |
| Second enforcement stage | £495 | |
| Sale or disposal stage | £525 | 7.5% |
Applies when the bailiff has been instructed.
Regulation 6(1)(a) of the Taking Control of Goods (Fees) states:
6.(1) The relevant stages of enforcement under an enforcement power 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 first enforcement stage, or, where sub-paragraph (c)(i) applies, the commencement of the second enforcement stage;
Applies when the bailiff attends.
Regulation 6(1)(b) of the Taking Control of Goods (Fees) states:
(b) where the enforcement agent and the debtor enter into a controlled goods agreement, the first enforcement stage, which comprises all activities relating to enforcement from the first attendance at the premises in relation to the instructions until the agreement is completed or breached;
Applies when the debtor breaches a Controlled Goods Agreement.
Regulation 6(1)(c) of the Taking Control of Goods (Fees) states:
(c) the second enforcement stage, which comprises:
(i) where the enforcement agent and the debtor do not enter into a controlled goods agreement, 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;
(ii) where the enforcement agent and the debtor enter into a controlled goods agreement but the debtor breaches that agreement, all activities relating to enforcement from the time at which the debtor breaches the agreement up to but not including the commencement of the sale or disposal stage;
Applies when the bailiff starts removing goods to the place of sale.
Regulation 6(1)(d) of the Taking Control of Goods (Fees) states:
(d) 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 only applies to expenses paid in connection with taking and selling goods to pay the debt.
VAT only applies on fees when the creditor is not VAT registered.
Source: HMRC Advice Notice VBNB41720.
If the bailiff breaches any part of the Schedule 12 enforcement procedure, then no fees are 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.
If you dispute the fees charged, or they are not compliant with any of the above, then you may apply for a Detailed Assessment.