Taxation Administration Act 1997

If equipment is damaged because of being operated or seized by an authorised officer or assistant of an authorised officer under section 80 or 81 and the damage is caused by insufficient care being exercised—

in selecting the person who is to operate or seize the equipment; or

by the person operating or seizing the equipment—

In determining the amount of compensation payable, regard is to be had to whether the occupier of the premises and the employees and agents of the occupier, if they were available at the time, had provided any warning or guidance as to the operation of the equipment that was appropriate in the circumstances.