The bailiff charged VAT on his fees.

A bailiffs may not recover VAT from the debtor unless he is registered for VAT.^[1]

A bailiff company or firm cannot recover VAT from debtors. A bailiff, an "enforcement agent", must be an individual.^[2]

If the bailiff, (the enforcement agent himself) is VAT registered and the creditor is not VAT registered, he may recover VAT on his fees from the debtor.^[3]

VAT fraud may be reported online.^[4]

Debtors may apply to the High Court for a detailed assessment^[5] to recover unregistered VAT and apply for costs.^[6][7][8]

^{[1] Section 3 of the Value Added Tax Act 1994
[2] Section 63 of the Tribunals Courts and Enforcement Act 2007
[3] The Taking Control of Goods (Fees) (Amendment) Regulations 2021
[4] See HMRC Reporting VAT fraud
[5] Civil Procedure Rule 84.16
[6] Civil Procedure Rule 44.2
[7] Civil Procedure Rule 46.5
[8] Practice Direction 46. Rule 3.1}