Bailiffs Charged VAT on his fees
A bailiff (an "Enforcement Agent") who is not registered for VAT cannot reclaim VAT on his fees.
A bailiff's office or his firm cannot charge debtors VAT. They are not an "Enforcement Agent". Bailiffs cannot be a limited company. Only a person can be an Enforcement Agent. Section 63 of the Tribunals Courts and Enforcement Act 2007.
Bailiff companies are under a belief they can recover VAT from debtors by virtue of regulation 3 of the Taking Control of Goods (Fees) (Amendment) Regulations 2021
Those regulations only apply when the Enforcement Agent (the bailiff himself in his personal capacity) is registrered for VAT under Section 3 of the Value Added Tax Act 1994.
You can find out whether a bailiff is VAT registered by searching online
You can ask the bailiff for evidence of his VAT registration certificate.
VAT fraud can be reported online
You can apply for a detailed assessment hearing to ask the court court to scrutinise the bailiffs fees.
You can recover unregistered VAT by making a claim on Money Claim Online (MCOL)