Judicial Accounts and Proceedings

Taxation of Accounts

The procedure and authority relevant to Taxation of Accounts in Judicial Proceedings can be found under Chapter 42 published in the Annotated Rules of the Court of Session and the Scottish Law Directory Fees Supplement Book or located on the Scottish Courts and Tribunals Website.

The Taxation of Judicial Expenses Rules 2019 can be found in the Scottish Law Directory Fees Supplement Book or located on the Scottish Courts and Tribunals Website.

Diet of Taxation

A diet of taxation is a hearing conducted by the Auditor, ordinarily by telephone conference call, at which the receiving and paying parties attend, or at which they may be represented by their respective solicitors or such other persons as the Auditor may allow. The Auditor appoints a day and time for the taxation. This is notified to the receiving and paying parties, who are required to attend the diet under certification that if the paying party does not appear to state any objections to the account, the Auditor may proceed to tax the account as lodged.

Objections to Accounts

At least four working days before the diet, the Auditor must receive the paying party’s note of all points of objection to items in the account and a copy of it must also be sent to the receiving party. Where it is intended to refer to any authorities at the diet, prior notification of these should also be given to the other party and the Auditor. The Auditor will not expect to be addressed on any points of objection not previously intimated to him and the paying party.

The office of the Auditor is open from 9:30 am – 4:00 pm and any points of objection must have been received, in writing, by the Auditor’s office no later than 4:00 pm on the last day for lodging.

Report of Taxation

The party found entitled to expenses shall, within seven days after the date of the Auditor’s report, exhibit the taxed account, or send a copy of it, to the party found liable to pay the expenses.

Auditor’s Fee

On lodging an account for taxation a fee (currently £47) for lodging dues is payable.

The Fee Fund Dues for taxing accounts are payable on issue of the Auditor’s report and are calculated on the total of the account as submitted. They are currently £21 for the first £400 and £5 for every additional £100 of part thereof.

Cancellation Fees

Where the diet of taxation has been cancelled less than three working days prior to the date the diet is fixed to take place, the Auditor is entitled to charge a cancellation fee, as follows:

3 days prior to the diet = 50% of the fee that would be payable had the account been taxed;

2 days prior to the diet = 50% of the fee that would be payable had the account been taxed;

and the day before or the day of the diet = 75% of the fee that would be payable had the account been taxed.

The cut off point to avoid a cancellation fee is 4:00 pm on the fourth working day prior to the diet, i.e., if the taxation is fixed to take place on a Thursday the cut off point is 4:00 pm on the preceding Friday. It is important to note that cancellation of the diet of taxation must be made by the receiving party in writing by 4:00pm as stipulated above.