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establish their identity. If the debtor is unavailable the bailiff must ascertain when they will be available. No reference will be made to the nature/purpose of their visit. The bailiff should be aware of the sensitive and confidential nature of this work and should take care to ensure that information regarding the debtors circumstances are not passed on to or discussed with a third party. If children are present the debtor should be encouraged to ask them to leave the room. Any documents must be left, marked private & confidential, in a sealed, clearly addressed envelope.

14.The bailiff should at all times use his professional judgement to refer back to the Council if he considers that, due to the personal circumstances of the debtor, it would be inappropriate to proceed to levy distress. In particular, cases such as:

a)

Appears to be over 70 years of age and it appears may be easily confused.

b)

Appears to be physically or mentally ill, severely disabled or suffering mental confusion.

c)

Has young children and severe social deprivation is evident.

d)

Is disputing liability or claims to have paid, applied for rebate, discount or any other relief not yet granted, recommend, levy distress and then report to the Council.

e)

Is heavily pregnant.

f)

Is in mourning due to recent bereavement.

g)

Is having difficulty communicating due to profound deafness, blindness or language difficulties.

h)

Is unemployed and provides proof that they are in receipt of Income Support or Job Seekers Allowance (Income Based), payments from the DSS and details are obtained of the debtors N.I. number.

i)

Is consulting his or her local councillor or Member of Parliament.

j)

Long term sickness or serious illness including the terminally ill.

NB Points c; e and h do not apply to NNDR.

15.Before attending with a van in order to remove goods, the bailiff must send to the debtor, a letter warning of the intention to send a van and also warning of the costs involved in such a van attendance. However, if there are circumstances that indicate the giving of prior notice may compromise the ability to remove goods (i.e. company about to go into liquidation or debtor about to abscond) then attendance with a van can be made without a letter being issued.

16.In the event of the need to force entry to the debtor’s premises, the bailiff must obtain the express permission of the Local Taxation Manager/Senior Officer before doing so.

17.When the debtors goods are removed and sold at public auction, the Council and the debtor must be provided with a full statement itemising the goods sold, the amount realised, a breakdown of the costs incurred and a statement of the amount subsequently outstanding or overpaid as appropriate. The debtor should be notified of the date, time & place of sale, to give the opportunity to make payment and return their goods. Any goods uplifted must be transported & stored with due care & attention whilst in their care, with relevant security &

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