A bailiff collecting unpaid rent will charge VAT on his fees but Section 10 of the
Distress for Rent Rules 1988 says:
Quote:
Fees, Charges and Expenses
10. No person shall be entitled to charge, or recover from, a tenant any fees, charges or expenses for levying a distress, or for doing any act or thing in relation thereto, other than those authorised by the tables in Appendix 1 to these Rules.
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This means the responsibility for paying on the VAT content of bailiff's fees is with the bailiff and not the debtor.
Bailiffs collecting for parking tickets, Section 10 of the
Enforcement of Road Traffic Debts (Certificated Bailiffs) Regulations 1993 provides for VAT.
Quote:
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10. In addition to any amount authorised by this Table, the amount of value added tax payable may be passed on to the debtor by adding an equivalent amount to the sum due.
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Ditto unpaid council tax. Regulation 45(4) of
The Council Tax (Administration and Enforcement) Regulations 1992 Quote:
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(4) References in the Table to paragraph 1 to costs, fees and expenses include references to amounts payable by way of value added tax with respect to the supply of goods or services to which the costs, fees and expenses relate.
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Does this mean that anyone charged VAT on bailiffs fees on unpaid rent in the last six years has restitution, or have I missed something?
VAT on bailiffs fees - unlawful? 
