Charges connected with distress

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    The CT / NNDR (Admin and enforcement) Regs provide for charges connected with distress. There is a provision for an amount of £22.50, or actual costs incurred up to a maximum of 5% of the amounts in respect of which the liability order was made, where no sale takes place at auction by reason of payment or tender. However, I have a query where a CT payer has been charged this amount without an auction taking place. On investigation, it appears some bailiffs seem to be charging this amount without actual costs being incurred. Is anyone aware of this happening else where, and is it allowed?

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