Chapter DMBM657030

Published date29 April 2016
Record NumberDMBM657030
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

You must not take control of goods where:

  • the debtor is a child (a person under the age of 16)
  • a child or vulnerable person are the only persons present in the relevant or specified premises in which the goods are located (see DMBM657060 for the definition of premises)
  • the goods are also premises in which a child or vulnerable person are the only persons present (see DMBM657080 regarding entry to a premises).
List of exempt goods

The following goods of the debtor are exempt and may not be seized.

Such clothing, bedding, furniture, household equipment, items and provisions as are reasonably required to satisfy the basic domestic needs of the debtor and every member of the debtor’s household including (but not restricted to):

  • a cooker or microwave
  • a refrigerator
  • a washing machine
  • a dining table large enough, and sufficient dining chairs, to seat the debtor and every member of their household
  • beds and bedding sufficient for the debtor and every member of their household
  • one landline phone, or if there is no landline phone at the premises, a mobile or internet phone which may be used by the debtor or a member of their household
  • any item or equipment reasonably required for either
    • the medical care of the debtor or any member of their household
    • safety in the dwelling-house
    • the security of the dwelling-house (for example, an alarm system) or for security in the dwelling-house (such as a safe)
  • sufficient lamps, stoves or other appliance designed to provide lighting and heating facilities, to satisfy the basic heating and lighting needs of the debtor’s household
  • any item or equipment reasonably required for the care of
    • a person under the age of 18
    • a disabled person
    • an older person (someone over 65)
  • assistance dogs (including guide dogs, hearing dogs and dogs for disabled persons), sheep dogs, guard dogs or domestic pets
  • a vehicle on which a valid disabled person’s badge is displayed because it is used for, or in relation to which, there are reasonable grounds for believing that it is used for, the carriage of a disabled person
  • a vehicle (whether in public ownership or not) which is being used for, or in relation to which there are reasonable grounds for believing that it is used for, police, fire or ambulance purposes
  • a vehicle displaying a valid British Medical Association badge or other health emergency badge because it is being used for, or in relation to which there are reasonable grounds for believing that it is...

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