Act of Sederunt (Rules of the Court of Session 1994, Sheriff Appeal Court Rules 2021 and Ordinary Cause Rules 1993 Amendment) (Taxation of Judicial Expenses) 2024
Introduction
The Act of Sederunt (Rules of the Court of Session 1994, Sheriff Appeal Court Rules 2021 and Ordinary Cause Rules 1993 Amendment) (Taxation of Judicial Expenses) 2024 (the “Act”) is a new piece of legislation that came into force on 8 November 2024. The Act amends the Rules of the Court of Session 1994, the Sheriff Appeal Court Rules 2021, and the Ordinary Cause Rules 1993 to provide for the taxation of judicial expenses.
Background
Prior to the enactment of the Act, there was no statutory framework for the taxation of judicial expenses in Scotland. This led to uncertainty and inconsistency in the way that expenses were awarded and taxed. The Act aims to address these issues by providing a clear and consistent framework for the taxation of judicial expenses.
Key Provisions
The Act introduces a number of key provisions, including:
- A new definition of “judicial expenses”
- A new procedure for the taxation of judicial expenses
- A new set of rules for determining the amount of judicial expenses that can be awarded
- A new right of appeal against the decision of a taxing officer
Definition of “Judicial Expenses”
The Act defines “judicial expenses” as “expenses that have been reasonably incurred by a party in connection with the conduct of proceedings before a court.” This includes expenses incurred in relation to legal advice, representation, and travel.
Procedure for the Taxation of Judicial Expenses
The Act sets out a new procedure for the taxation of judicial expenses. This procedure involves the following steps:
- The party who has been awarded expenses must lodge an account of expenses with the court.
- The other party may then lodge objections to the account of expenses.
- The court will then appoint a taxing officer to consider the account of expenses and the objections.
- The taxing officer will issue a decision on the amount of expenses that can be awarded.
Rules for Determining the Amount of Judicial Expenses
The Act sets out a new set of rules for determining the amount of judicial expenses that can be awarded. These rules take into account a number of factors, including:
- The nature of the proceedings
- The complexity of the case
- The amount of work that was required to be done
- The hourly rates of the lawyers involved
Right of Appeal
The Act gives parties a right of appeal against the decision of a taxing officer. Appeals must be lodged within 28 days of the date of the decision.
Conclusion
The Act of Sederunt (Rules of the Court of Session 1994, Sheriff Appeal Court Rules 2021 and Ordinary Cause Rules 1993 Amendment) (Taxation of Judicial Expenses) 2024 is a significant piece of legislation that will have a major impact on the way that judicial expenses are awarded and taxed in Scotland. The Act provides a clear and consistent framework for the taxation of judicial expenses, which will help to reduce uncertainty and inconsistency.
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