When can bailiffs add the £110 towing fee on top of the enforcement stage fees?

When removing goods.

The enforcement stage fee applies when the bailiff attends, which attracts a fee of £235.^[1]

The bailiff can add the £110 sale stage fee when he starts removing controlled goods.^[2]

This rule only applies after the bailiff has taken control of goods using the regulated procedures.^[3]

^{[1] (Non-High court writs) Regulation 5(c) of the Taking Control of Goods (Fees) Regulations 2014
[2] (High court writ) Regulation 6(1)(d) of the Taking Control of Goods (Fees) Regulations 2014
[3] Provision (13)(1) of Schedule 12 of the Tribunals, Courts and Enforcement Act 2007}