Taxation is the process where an independent determination of fees, in any matter, is carried out by the Auditor.  At the conclusion of the taxation having considered all the documentation and where appropriate heard submissions, the Auditor issues a report. In a judicial taxation a party can take a Note of Objections to the Auditor’s Report if it is considered the Auditor has gone wrong. In an extra judicial taxation the Auditor’s decision is binding on the parties.

The Auditor of the Court of Session does not assess fees.  A Solicitor may submit the file to a third party for charging e.g. a Law Accountant, but it is stressed that a unilateral reference of this kind does not constitute a taxation.  Such an assessment of a fee must never be represented as a taxation or as having any official status.  Unless the solicitor’s terms of engagement allow, the fee for such reference is not chargeable to the party paying. If such a note of fee is disputed, the solicitor must advise of the right to taxation.