Just to note - in the bailiff enforcement of unpaid penalty charges and rent arrears, the VAT on bailiff fees is payable by the chargepayer, whereas with Council Tax and Non Domestic rates it is not.
As per "The Enforcement of Road Traffic Debts (Certificated Bailiffs) (Amendment) Regulations 2003" (Edited)
For initial letter sent (PE9 Form) £11.20 + VAT (@17.5% £13.16, @15% £12.80)
For up to three abortive visits (no levy made)
For the first £100 - £28.00 + VAT (@17.5% £32.90, @15% £32.20) per visit
For £100-£200 - 28% of debt total (Inclusive of costs, not inclusive of VAT)
eg.
For first abortive visit (Debt £110.00)
28% of debt total* £121.20 = £33.94 + VAT (@17.5% £39.87)
*£110.00 debt + £11.20 letter
(Second visit total charge - £51.04, Total amount due £214.07, inclusive of all VAT)
The fee for a bailiff levying distress is usually 28% + VAT
VAT charged as of the date of action
Further chargeable bailiff fees include a £110.00 'Attendance to remove' fee and can include fees for Walking Posession, bailiff 'waiting time', clamping a vehicle, removal, tow, auctioneer storage fees and sale fees etc.