Investors in Enforcement Agents 
We have received notification of the change in the regulations, which comes into effect on the 9th December 2021. The amendment can be found below. 
This amendment clarifies the circumstances where a cost equivalent to the VAT incurred on fees may be recovered from a judgment debtor/creditor. 
Lord Wolfson has laid a Written Ministerial Statement to inform Parliament about the content of the Instrument which can be found at this link (Written statements - Written questions, answers and statements - UK Parliament). 
This Instrument amends the Taking Control of Goods (Fees) Regulations 2014 to clarify that the VAT incurred on enforcement agent fees and disbursements may be recovered from a debtor if the creditor is not VAT registered. 
The Instrument also makes a technical amendment to Regulation 9(4) to identify that the costs of auctioning goods by way of an internet auction site or sold other than by auction, is now a fee to the enforcement agent, not a disbursement as previously considered. 
To further support clarity, amendments are also made to make it clear that the sums referred to in Regulation 9(4) and in the Schedule, are exclusive of VAT and therefore, the sum equivalent to VAT, where applicable, will be recoverable in addition to those sums. 
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