insurance provisions. The bailiff should not remove goods for sale unless it is anticipated that the sum realised will be sufficient to settle a reasonable proportion of the amount outstanding to the Council (30% to 50%), including costs. Rule of thumb is that the value of the goods can be divided by 5 to give an approximate auction value. N.B. For NNDR in some cases you may still wish to proceed to remove if the value is less than 30 - 50%, i.e. so that ongoing trading ceases or if it is likely to become insolvent.
18.In the case of Council Tax debts, no goods should be removed from sale which fall within the categories listed in (The Council Tax Administration and Enforcement) Regulations 1992 (as amended) being:
a)Basic clothing, beds, bedding and household linen.
b)The main form of cooking - if the debtor has a cooker and a microwave oven, it would be in order to seize the microwave oven. If the debtor only has a microwave oven, this must not be seized.
c)Fridges, freezers and essential room heaters.
d)Dining table and chairs.
Washing machine, vacuum cleaner and iron.
Toys primarily for the use of any child who is a member of the debtor’s household.
Articles reasonably required for the care or upbringing of a child who is a member of the debtor’s household.
Medical aids or medical equipment reasonably required for the use of the debtor or any members of the debtor’s household.
i)Articles which are required for safety reasons in the home.
j)Any goods bought with a Social Fund loan or grant.
Any items of a personal nature with a nominal or no cash value, for example, videos of family occasions, family photographs/ pictures, etc.
l)Any other items protected by law.
Such tools, books, vehicles and other items of equipment as are necessary to the debtor for use personally by him/her in his/her employment or business.
NB In the case of NNDR m does not apply.
19. Only goods belonging to the debtor may be seized, goods subject to hire purchase or credit sale will not be removed in accordance with the Consumer Credits Act 1974.