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Rules of the Superior Courts

Order: 99

Costs

The below amendment(s) have been made to this instrument which can be viewed by clicking on the link(s):

No99-S.I. No. 79 Of 1989: Rules Of The Superior Court (No. 3), 1989
No99-S.I. No. 46 Of 1992: Rules Of The Superior Courts (No. 1), 1992
No99-S.I. No. 265 Of 1993: Rules Of The Superior Courts (No. 2) Of 1993.
No99-S.I. No. 329 Of 2000: Rules Of The Superior Courts (No. 3) (Documentation For Review Of Taxation), 2000
No-S.I. No. 585 Of 2001: Rules Of The Superior Courts (No. 4) (Euro Changeover), 2001
No99-S.I. No. 12 Of 2008: Rules Of The Superior Courts (Costs) 2008
No99-S.I. No. 361 Of 2010: Rules Of The Superior Courts (Arbitration) 2010
No99-S.I. No. 502 Of 2010: Rules Of The Superior Courts (Mediation And Conciliation) 2010
No99-S.I. No. 16 Of 2014: Rules Of The Superior Courts (Courts And Civil Law (Miscellaneous Provisions) Act 2013) 2014
No99-S.I. No. 485 Of 2014: Rules Of The Superior Courts (Court Of Appeal Act 2014) 2014
No99-S.I. No. 13 Of 2018: Superior Courts (Mediation) 2018


I. Right to costs.

1. Subject to the provisions of the Act s and any other statutes relating to costs and except as otherwise provided by these Rules:

(1) The costs of and incidental to every proceeding in the Superior Courts shall be in the discretion of those Courts respectively.

(2) No party shall be entitled to recover any costs of or incidental to any proceeding from any other party to such proceeding except under an order or as provided by these Rules.

(3) The costs of every action, question, or issue tried by a jury shall follow the event unless the Court, for special cause, to be mentioned in the order, shall otherwise direct.

(4) The costs of every issue of fact or law raised upon a claim or counterclaim shall, unless otherwise ordered, follow the event.

(5) Where in any proceeding in the High Court or Supreme Court the costs of any party are ordered to be paid by another party, or by a fund or estate, those costs shall, if the High Court or the Supreme Court respectively so directs, include, in addition to the costs allowed on taxation as between party and party all or any other costs, charges and expenses, reasonably incurred for the purposes of the proceedings; but this sub-rule shall not apply to any proceeding for the recovery of a penalty.

(6) An award of costs pursuant to sub-rules (1) to (5) of this rule shall include any sum payable by the party in favour of whom such an award is made by way of value added tax on such costs, where and only where such party establishes that such sum is not otherwise recoverable.

2. If a cause be removed from an inferior court having jurisdiction in the cause, the costs in the court below shall be costs in the cause, unless otherwise ordered by the Court or such inferior court.

3. (1) The costs of inquiries to ascertain the person entitled to any legacy, money, or share, or otherwise incurred in relation thereto shall be paid out of such legacy, money, or share unless the Court shall otherwise direct.

(2) Where some of the persons entitled to a distributive share of a fund are ascertained, and difficulty or delay has occurred or is likely to occur in ascertaining the persons entitled to the other shares, the Court may order or allow immediate payment of their shares to the persons ascertained, without reserving any part of those shares to answer the subsequent costs of ascertaining the persons entitled to the other shares; and in all such cases such order may be made for ascertaining and payment of the costs incurred down to and including such payment as the Court shall think reasonable.

4. A set-off for damages or costs between parties may be allowed notwithstanding the solicitor's lien for costs in the particular cause or matter in which the set-off is sought.

5. (1) Costs may be dealt with by the Court at any stage of the proceedings or after the conclusion of the proceedings; and an order for the payment of costs may require the costs to be paid forthwith, notwithstanding that the proceedings have not been concluded.

(2) In awarding costs, the Court may direct—

      (a) that a sum in gross be paid in lieu of taxed costs, or

      (b) that a specified proportion of the taxed costs be paid, or

      (c) that the taxed costs from or up to a specified stage of the proceedings be paid.

6. Where upon the trial of any cause or matter or upon any other proceeding it appears to the Court that the same cannot conveniently proceed by reason of the neglect of the solicitor for any party to attend personally or by some proper person on his behalf, or of the failure of such solicitor to be properly prepared for such trial or proceeding, or of his omission to deliver any paper necessary for the use of the Court which according to the practice ought to have been delivered, such solicitor shall personally pay to the other party such costs as the Court shall think fit to award.

7. If in any case it shall appear to the Court that costs have been improperly or without any reasonable cause incurred, or that by reason of any undue delay in proceeding under any judgement or order, or of any misconduct or default of the solicitor, any costs properly incurred have nevertheless proved fruitless to the person incurring the same, the Court may call on the solicitor of the person by whom such costs have been so incurred to show cause why such costs should not be disallowed as between the solicitor and his client and also (if the circumstances of the case shall require) why the solicitor should not repay to his client any costs which the client may have been ordered to pay any other person, and thereupon may make such order as the justice of the case may require. The Court may refer the matter to the Taxing Master for inquiry and report; and may also nominate a solicitor to attend and take part in such inquiry. Notice of the order shall be given to the client in such manner as the Court may direct. Any costs of the solicitor nominated as aforesaid shall be paid by such parties, or out of such funds as the Court may direct; or, if not otherwise paid, may be paid out of such moneys (if any) as may be provided by the Oireachtas.

II. Limitation of costs.

8. (1) In any action of tort commenced and heard in the High Court, being an action where the amount of the damages recovered by the plaintiff exceeds £2,500 but does not exceed £7,500, the plaintiff shall not be entitled to recover more costs than whichever of the following amounts is the lesser, that is to say the amount of such damages or the amount of costs which he would have been entitled to recover if the act ion had been commenced in the Circuit Court, unless the Judge hearing the action grants a special certificate under section 17 of the Courts Act, 1981.

(2) In any action for the recovery of a liquidated sum, being an action where the amount recovered by the plaintiff exceeds £2,500 but does not exceed £7,500, the plaintiff shall not be entitled to recover more costs than he would have been entitled to recover if the act ion had been commenced in the Circuit Court.

(3) In any action for the recovery of a liquidated sum, being an action where the amount recovered by the plaintiff does not exceed £2,500, the plaintiff shall not be entitled to 0.99, r.8 recover more costs than he would have been entitled to recover if the act ion had been commenced in the District Court.

(4) Where an order is made by a court in favour of the plaintiff or applicant in any proceedings (other than an action specified in subsections (1) to (3) of section 17 of the Courts Act, 1981) and the Court in which the proceedings were commenced is not the lowest court having jurisdiction to make an order granting the relief (which expression includes in this rule damages) the subject of the order, the plaintiff shall not be entitled to recover more costs than he would have been entitled to recover if the proceedings had been commenced in the said lowest court unless the order is made by a Judge and the Judge grants a special certificate under section 17 of the Courts Act, 1981.

9. Where a Judge hears any action referred to in sub-rule (1) of rule 8 or makes an order of the kind referred to in sub-rule (4) of rule 8, he may, on the application of the plaintiff or applicant in the proceedings made immediately upon the determination of the hearing relating to the act ion or order grant a special certificate in writing that in the opinion of such Judge, it was reasonable in the interests of justice generally owing to the exceptional nature of the proceedings or of any question of law contained therein that the proceedings should have been commenced in the court in which they were commenced.

III. Amount of costs.

10. (1) This rule applies to costs which by or under these Rules or any order or direction of the Court are to be paid to a party to any proceedings either by another party to those proceedings or out of any fund (other than a fund which the party to whom the costs are to be paid holds as trustee or personal representative).

(2) Subject to the following provisions of this rule, costs to which this rule applies shall be taxed on the party and party basis, and on a taxation on that basis there shall be allowed all such costs as were necessary or proper for the attainment of justice or for enforcing or defending the rights of the party whose costs are being taxed.

(3) The Court in awarding costs to which this rule 0.99, r.10 applies may in any case in which it thinks fit to do so, order or direct that the costs shall be taxed on the solicitor and client basis.

(4) The foregoing provisions of this rule shall be subject to the limitation imposed by rule 8.

11. (1) On a taxation as between solicitor and client, all costs shall be allowed except in so far as they are of an unreasonable amount or have been unreasonably incurred.

(2) Any costs which in the circumstances of the case are of an unusual nature and such that they would not be allowed on a taxation of costs as between party and party shall, unless the solicitor shall have expressly informed his client in writing before they were incurred that they might not be so allowed, be presumed, until the contrary is shown, to have been unreasonably incurred.

(3) On a taxation as between solicitor and own client, all costs incurred with the express or implied approval of the client evidenced by writing shall be conclusively presumed to have been reasonably incurred, and where the amount thereof has been so expressly or impliedly approved by the client, to have been reasonable in amount.

(4) In sub-rule (2) the reference to the client shall be construed—

      (a) if the client was at the material time of unsound mind and represented by a person acting as guardian ad litem or next friend, as a reference to that person acting, where necessary, with the authority of the Court;

      (b) if the client was at the material time an infant and represented by a person acting as guardian ad litem or next friend, as a reference to that person.

12. (1) The scale of costs contained in Appendix W, Parts I, II, and V, together with the notes and general provisions contained therein shall apply to the taxation of all costs incurred in relation to contentious business.

(2) On a taxation as between solicitor and client and in other special cases, a special allowance may at the discretion of the Taxing Master be allowed-

      (a) in relation to items not mentioned in the said scale, or

      (b) of an amount higher than that prescribed by the said scale.

(3) When the amount of a solicitor's remuneration in respect of sales, purchases, leases, mortgages and other matters of conveyancing or in respect of any other non-contentious business is regulated by any general orders for the time being in force under the Solicitors' Remuneration Act, 1881, or by any rules for the time being in force under the Registration of Title Act, 1964, the amount of the costs to be allowed on taxation in respect of such business shall be regulated thereby notwithstanding anything contained in this Order.

13. Notwithstanding rule 12, in causes and matters pending at the time when these Rules come in operation, the same scale of costs as heretofore shall continue to be applied, unless the Court otherwise directs.

IV. Taxation of costs.

14. The Taxing Master shall have power to tax—

      (a) the costs of or arising out of any cause or matter in any of the Superior Courts;

      (b) the costs directed by an award made on a reference to arbitration to be paid;

      (c) the costs of a receiver appointed in any cause or matter, on the application of the receiver or of any party to such cause or matter;

      (d) the cost of registering judgements as mortgages, of obtaining grants of probate and of letters of administration, of satisfying judgements, and any other costs usually taxed ex parte, on the application of any party interested;

      (e) without any order for the purpose, costs as between solicitor and client, upon the application of the client and upon his written undertaking, to be lodged in the Taxing Masters' Office, to pay any balance which the Taxing Master may certify;

      (f) any other costs to be taxed under or by virtue of a statute or these Rules.

15. An application to the Court under the Attorneys and Solicitors (Ireland) Act, 1849, section 2, as amended by the Legal Practitioners (Ireland) Act, 1876, if made within twelve months after the bill of costs shall have been delivered, sent or left, as in the said section provided, may be made if there be a pending proceeding, by motion on notice in such proceedings, and otherwise by special summons and the Court may on such application refer the bill for taxation, with such direction and subject to such conditions as the Court may think proper.

16. Save where the Taxing Master otherwise requires, notice of taxation need not be given to a defendant who has not appeared in person or by his solicitor or guardian.

17. All bills of costs to be taxed shall be disposed of by the Taxing Masters in a rotation to be fixed by them from time to time, or in such manner or order as the Chief Justice may from time to time direct; provided that the Court may at any time order that any particular costs or bill of costs shall be referred to any one of the Taxing Masters.

18. All bills of costs for taxation shall be lodged in the Taxing Masters' Office and with each bill shall be lodged a memorandum signed by or for the solicitor lodging the same, stating whether or not there has been any former taxation of costs in the same cause or matter, or relating to the same estate or trust, and if so, by which Taxing Master and the approximate date thereof.

19. A book with a proper index shall be kept in the Taxing Masters' Office in which shall be daily entered the date of lodgement of each bill of costs, the short title and the number thereof, with the name of the solicitor lodging the bill, and of the Taxing Master to whom it is allocated.

20. The said book shall be open to inspection by any interested party during the hours appointed for the lodgement of bills of costs.

21. The Taxing Masters shall be respectively assistant to each other, and either Taxing Master may tax or assist in the taxation of a bill of costs which has been referred to the other for taxation, and in such case shall certify accordingly.

22. The Taxing Masters shall among themselves, subject to the approval of the Chief Justice, regulate their attendance during the Long vacation so that at least one Taxing Master shall be available to discharge such business as may be required during such vacation.

23. The Taxing Masters in the taxation of costs shall observe a uniform course of practice, and in case they differ in opinion the matter of difference shall be referred to the decision of the Chief Justice.

24. The Taxing Master shall note on the original bill of costs details of items allowed and disallowed and the bill shall be retained in the Taxing Masters' Office. There shall be kept in the said office an index of all bills taxed by the Taxing Masters, and every party to a taxation shall be entitled to inspect the said index and the original bill with the Taxing Masters' notes thereon during office hours without fee or charge.

25. The Taxing Master may, for the purpose of taxing a bill of costs, summon and examine witnesses, administer oaths, direct production of books, papers and documents, require any party to be represented by a separate solicitor, and generally direct any party to the taxation to do such acts as he may consider necessary.

26. A copy of every judgement or order, whereby any costs are directed to be paid, shall be lodged in the Taxing Masters' Office before the taxation of such costs shall proceed, and the solicitor lodging such copy shall be answerable that it is a correct copy.

27. Save in the case of ex parte taxations and in the cases mentioned in rule 49, a notice to tax shall be issued within one month from the date of lodgement of the bill of costs. The Taxing Master may permit the issue of such notice at a later date.

28. A notice to tax shall be issued and served so as to allow fourteen clear days to elapse between the day of service and the day mentioned for attendance. Under urgent circumstances (to be decided on by the Taxing Master) a notice to tax may, by leave of such Taxing Master, be proceeded on within a shorter period.

29. (1) Every bill of costs which shall be lodged for taxation shall be indorsed with the name and registered place of business of the solicitor by or for whom it is so lodged. Where value added tax is claimed in a bill of costs the registered number allocated by the Revenue Commissioners to the person registered for value added tax must appear in a prominent place at the head of every bill of costs, account or voucher, as appropriate, on which value added tax is claimed or chargeable.

(2) Bills of costs and notices, the service whereof is required, shall have the service as effected indorsed upon them in a manner sufficiently though briefly specifying the person served the time, place and mode of service, and the person serving, and the documents so indorsed shall be produced on proving service.

(3) No addition or alteration shall be made in a bill of costs after it is lodged for taxation except by permission or direction of the Taxing Master.

(4) No entry, initialing or marking in a bill of costs lodged shall be made, save by the Taxing Master, nor shall any erasures be allowed. Where this provision is infringed the Taxing Master may, subject to an appeal to the Court, disallow the item or items in respect of which the infringement has taken place, or may report the matter to the Court.

(5) Bills of costs are to be prepared with seven separate columns:

      (a) the first or left-hand column for dates;

      (b) the second for the numbers of the items;

      (c) the third for the particulars of the services charged for;

      (d) the fourth for disbursements;

      (e) the fifth for the Taxing Masters' deductions from disbursements;

      (f) the sixth for the professional charges;

      (g) the seventh for the Taxing Masters' deductions from professional charges.

(6) An index or schedule of the documents included in each brief, with the number of folios on each, and the pages of brief on which same are respectively copied shall be indorsed on such brief, or annexed thereto and shall be produced on taxation.

(7) A list of the documents or portions of documents entered on each order, certificate, or report shall be indorsed thereon or annexed thereto, and produced on taxation, save in cases where the order, certificate or report contains a schedule of evidence.

(8) (a) Accounts for disbursements charged in a bill of costs, together with all rulings, orders, reports and other important documents shall be produced on taxation;

(b) The Taxing Master may, in his discretion, require that the payment of any item in a bill of costs, which has been allowed on taxation, be vouched before the Taxing Master shall sign the certificate of taxation and the Taxing Master shall not be required to sign the certificate of taxation until such time as the said requirements as to vouching have been completed to his satisfaction.

(9) All drafts and other documents, the preparation whereof is charged for by the folio, shall be produced on taxation, and the folios thereof shall be numbered consecutively in the margin of the same, and the number of folios shall be indorsed thereon in figures. The length of all documents, not vouched by attested copies or other satisfactory evidence, shall be certified by the solicitor, and if such certificate be erroneous, the Taxing Master may disallow the costs of the document so erroneously certified, or any part thereof.

(10) Every affidavit in support of a bill of costs shall state the place of abode and condition, quality, occupation or rank in life of the witnesses or intended witnesses charged for; the places at which they were subpoenaed, and the distances they had to travel for the purpose of attending the trial; also whether, to the knowledge or belief of the deponent, they attended as witnesses in any other cause, or came upon any other business; also that they were material and necessary witnesses for the party on the trial of the cause. The note of the evidence of any such witness as briefed to counsel for the trial, shall be produced on taxation. Every such affidavit shall also state the number of days the witnesses were necessarily absent from home for the purpose of the trial. The party opposing the taxation may, with the concurrence of the Taxing Master, agree that the affidavit be confined to certain points.

(11) Certificates of the amount of costs allowed shall be prepared without interlineation, or alteration save such as the Taxing Master may think it right to mark with his initials, and no erasure whatsoever shall be allowed.

(12) The Taxing Master may allow a solicitor attending to oppose the taxation of costs, otherwise than as between party and party, proper charges for his attendance.

(13) In cases of the taxation of a bill of costs payable out of a fund or estate, or out of the assets of a company in liquidation, or as between solicitor and client, the costs of taxation and the Court fees on the bill of costs and on the certificate of taxation shall be disallowed in case one-sixth of the bill is taxed off unless the Taxing Master shall in his discretion allow the items on special grounds to be stated in his order.

(14) In cases of special difficulty and importance involving questions of principle, the Taxing Master shall be at liberty to allow, as part of the costs of taxation, the expenses of counsel appearing before him.

(15) As often as may be convenient the Taxing Master shall cause all unbound bills of costs taxed to be bound up in one or more volumes with proper indices, and to that end, the costs for taxation shall be written on proper paper, book-wise, with a sufficient margin; and the Taxing Master, in taxing any subsequent costs in the same cause or matter, shall have regard to the preceding bills, so as to ascertain that none of the items charged was included in any previous bill.

30. If, during the taxation of any bill of costs or the taking of any account between solicitor and client, it shall appear that there must in any event be moneys payable by the solicitor to the client, the Taxing Master may from time to time make an interim certificate as to the amount so payable by the solicitor. Upon the filing of such certificate the Court may order the moneys so certified to be paid forthwith to the client or brought into Court.

31. The taxation shall, if possible, be continued without interruption till completed, but if adjourned for any reason notice of the adjournment shall be sent by the Taxing Master by post to any solicitor not present at the time of the adjournment whose attendance at the next appointment is necessary or proper.

32. Any solicitor who shall in any way delay or impede the taxation shall, if the Taxing Master so directs, forfeit the fees to which he would otherwise be entitled for drawing his bill of costs and for attending the taxation.

33. (1) If a solicitor following a request by a client for the taxation of costs that may be payable by such client, fails to set down the bill of costs for taxation, the client may set down such bill for taxation and a notice to tax in accordance with rule 28 shall be served on the solicitor.

(2) The client shall not be required to have the bill of costs in the form as provided by rule 29 but shall be at liberty to lodge the bill of costs, memorandum of costs or account for costs, in whatever form it was received from the solicitor, and in default of such the client may set down a written statement of the relevant facts in lieu thereof.

(3) On the completion by the Taxing Master of the adjudication on the bill of costs the solicitor shall take up the certificate of taxation within a period of 21 days or such further period as the Court or the Taxing Master may allow. In the event of either party seeking a review of any item in the bill of costs by the Taxing Master, or seeking a review by the Court, the relevant period shall operate from the date of the completion of the hearing of such review.

(4) If the solicitor fails to take up the certificate of taxation within the said period of 21 days or such extended period as may be allowed as aforesaid, the client shall be entitled to take up the certificate of taxation on payment of the court fees on the bill of costs and on the certificate of taxation. The client shall be entitled to deduct from the bill of costs, any claim for disbursements which has not been vouched if so directed by the Taxing Master and any fee allowed or payable to such solicitor for attending on and opposing the taxation. The client shall also be entitled to deduct from the said bill of costs the costs of taxation, the court fees on the bill of costs and on the certificate of taxation, the fee for drawing the bill of costs and for attending taxation or any of them.

(5) The foregoing provisions of this rule shall apply in cases of the taxation of a bill of costs payable out of a fund or estate or out of the assets of a company in liquidation, as well as between solicitor and client.

34. Where, upon the taxation of any bill of costs it appears to the Taxing Master that it is necessary to inspect any books, papers or documents relating to the cause or matter, the Taxing Master shall be at liberty to request the Registrar or Examiner who has the custody of such books, papers or documents to cause the same to be transmitted to the office of Taxing Master, and also to request such Registrar or Examiner to certify any proceedings which may be comprised in the bill of costs under taxation, and in such cases the Registrar or Examiner shall as soon as may be convenient cause such books, papers and documents to be transmitted to the office of the Taxing Master for his use during the taxation and shall certify the proceedings which have taken place according to the request of the Taxing Master; and after the costs have been certified the Taxing Master shall cause the same books, papers and documents to be returned.

35. The Taxing Master shall be at liberty to allow such sum as he shall consider reasonable for printing or reproducing copies of pleadings, answers and other documents where he considers the printing or reproduction to have been necessary or proper.

36. (1) The fees to be allowed in respect of shorthand writers and transcripts of evidence shall be of such amount as to the Taxing Master seems reasonable.

(2) A transcript of evidence required by any party to be furnished to him during the trial shall not in any case be allowed for unless such transcript has been directed to be made by the Court, or is subsequently used for the purpose of an appeal.

37. The following general regulations shall apply to all taxations:

(1) As to drawing any pleading or other document, the fees allowed shall include any copy made for the use of the solicitor, agent or client, or for counsel to settle.

(2) As to affidavits, (a) when there are several deponents or it is necessary to go a distance, or to employ an agent, a reasonable allowance may be made on special grounds by the Taxing Master, (b) the allowances for instructions and drawing an affidavit in answer to interrogatories and other special affidavits may include all attendances on the deponent to settle and read over.

(3) As to delivery of pleadings, services and notices, fees are not to be allowed when the same solicitor is for both parties, unless necessary for the purpose of making an affidavit of service.

(4) As to drafts settled by counsel appointed by the Court the expense of procuring such drafts to be settled by other counsel, on behalf of the party on whose behalf such drafts are settled by the counsel appointed by the Court, shall not be allowed on taxation, unless the Court shall otherwise direct.

(5) As to perusals, fees are not to be allowed where the same solicitor acts for more than one party.

(6) Where the same solicitor is employed for two or more defendants, and separate pleadings are delivered, or other proceedings had, by or for two or more such defendants separately, the Taxing Master shall consider in the taxation of such solicitor's bill of costs, either between party and party, or between solicitor and client, whether such separate pleadings or other proceedings were necessary or proper, and if he is of opinion that any part of the costs occasioned thereby has been unnecessarily or improperly incurred, the same shall be disallowed.

(7) On the taxation of costs as between party and party of joint executors or trustees who defend separately, the Taxing Master shall, unless otherwise ordered by the Court, allow only one set of costs for such defendants, when he is of opinion that they ought to have joined in their defence, such costs to be apportioned among such defendants as the Taxing Master shall decide.

(8) Such reasonable charges and expenses as appear to have been properly incurred in procuring evidence, and the attendance of witnesses, are to be allowed. In respect of any witness, or a group of witnesses travelling together, the Taxing Master may allow by way of travelling expenses the actual cost of transport by a hired motor car, or for the use by a witness of his private motor car at such rate per mile as to the Taxing Master shall seem reasonable, when it is demonstrated to him that such hire or use did not exceed the cost of travel by available transport or otherwise resulted in a saving to the party chargeable. The reasonable expenses and allowances of witnesses to attend a consultation or conference properly held prior to the trial shall be chargeable on taxation as between party and party.

(9) A folio comprises 72 words, every figure comprised in a column or authorised to be used being counted as one word.

(10) Such costs of procuring the advice of counsel on the pleadings, evidence and proceedings in any cause or matter as the Taxing Master shall in his discretion think just and reasonable, and of procuring counsel to settle such pleadings and special affidavits as the Taxing Master shall in his discretion think proper to be settled by counsel, shall be allowed, but as to affidavits which ought to be filed at the same time, a separate fee to counsel for each affidavit may be allowed only in special cases.

(11) As to inspection of documents under Order 31, rule 17, no allowance is to be made for any notice or inspection unless it is shown to the satisfaction of the Taxing Master that there were good and sufficient reasons for giving such notice and making such inspection.

(12) As to copies of documents in possession of another party, or extracts therefrom, the party entitled to a copy or extract under these Rules or any special order, shall pay the solicitor of the party producing the document for such copy or extract as he may, by writing, require, at the rate specified in item 72 in Appendix W, Part I; and if the solicitor of the party producing the document refuses or neglects to supply the required copy or extract, the solicitor requiring the same shall be at liberty to make it, and the solicitor for the party producing shall not be entitled to any fee in respect thereof.

(13) The Court may upon any application or proceedings in or at the hearing of any cause or matter and whether the same is objected to or not, direct the costs of any indorsement on a summons, pleading, affidavit or any other document, which is improper, or contains vexatious or unnecessary matter, or is of unnecessary length, to be disallowed, or may direct the Taxing Master to look into the same and to disallow the costs thereof or of such part thereof as he shall find to be improper, or to contain vexatious or unnecessary matter, or to be of unnecessary length, and in such case the party whose costs are so disallowed shall pay the costs occasioned thereby to the other party; and in any case where such question shall not have been dealt with by the Court it shall be the duty of the Taxing Master to look into the same for the purpose aforesaid, and thereupon the same consequences shall ensue as if he had been specially directed to do so.

(14) In any case in which a party entitled to receive costs is liable to pay costs to any other party, the Taxing Master may tax the costs such party is so liable to pay, and may adjust the same by way of deduction or set off.

(15) The Taxing Master shall have authority to direct what parties are to attend before him on the taxation of costs to be borne by a fund or estate, and also to disallow the costs of any party whose attendance he shall in his discretion consider unnecessary in consequence of the interest of such party in such fund or estate being small or remote, or adequately protected by other parties interested, or for other sufficient reason.

(16) Where any bill of costs is directed to be taxed for the purpose of being paid or raised out of any fund or property, the Taxing Master may, in his discretion, require the solicitor to give notice to his clients or such of them as the Taxing Master shall direct, and may suspend the taxation until such notice has been given. Such notice shall state that the bill of costs has been referred to the Taxing Master for taxation and the date and hour fixed by the Taxing Master for the taxation to proceed, and shall also state that the party to whom such notice is addressed is entitled to appear to be represented to oppose the allowances on taxation.

(17) When any party entitled to costs refuses or neglects to bring in his costs for taxation, or to procure the same to be taxed and certified, and thereby prejudices any other party, the Taxing Master shall be at liberty to certify the costs of the other parties, and certify such refusal or neglect, or may allow such party refusing or neglecting a nominal or other sum for such costs, so as to prevent any other party being prejudiced by such refusal or neglect.

(18) On every taxation the Taxing Master shall allow all such costs, charges and expenses as shall appear to him to have been necessary or proper for the attainment of justice or for enforcing or defending the rights of any party, but, save as against the party who incurred the same, no costs shall be allowed which appear to the Taxing Master to have been incurred or increased through over-caution, negligence or mistake, or by payment of special fees to counsel or special charges or expenses to witnesses or other persons or by other unusual expenses.

(19) Where the plaintiff is directed to pay to the defendant the costs of the cause, the costs occasioned to a defendant by any amendment of the plaintiff's pleadings shall be deemed to be part of such defendant's costs in the cause (except as to any amendment which shall appear to have been rendered necessary by the default of such defendant), but there shall be deducted from such costs any sum which may have been paid by the plaintiff in respect of any amendment.

(20) Where upon taxation a plaintiff who has obtained a judgement with costs is not allowed the costs of any amendment of his pleadings on the ground of the same having been unnecessary, the defendant's costs occasioned by such amendment shall be taxed, and the amount thereof deducted from costs to be paid by the defendant to the plaintiff.

(21) The allowances in respect of fees to any counsel appointed by the Court, and to any accountants, merchants, engineers, actuaries and other scientific persons to whom any question is referred, shall, save where the Court shall otherwise order, be fixed by the Taxing Masters, subject to review under rule 38.

(22) (i) Where in Appendix W there is entered either a minimum and a maximum sum, or the word "discretionary", the amount of costs to be allowed in respect of that item shall, subject to any order of the Court, be in the discretion of the Taxing Master, within the limits of the sums so entered (if any).

      (ii) In exercising his discretion in relation to any item, the Taxing Master shall have regard to all relevant circumstances, and in particular to-

        (a) the complexity of the item or of the cause or matter in which it arises and the difficulty or novelty of the questions involved;

        (b) the skill, specialised knowledge and responsibility required of, and the time and labour expended by, the solicitor;

        (c) the number and importance of the documents (however brief) prepared or perused;

        (d) the place and circumstances in which the business involved is transacted;

        (e) the importance of the cause or matter to the client;

        (f) where money or property is involved, its amount or value;

        (g) any other fees and allowances payable to the solicitor in respect of other items in the same cause or matter but only where work done in relation to those items has reduced the work which would otherwise have been necessary in relation to the item in question.

(23) As to all fees and allowances not referred to in regulation (22), it shall be in the discretion of the Taxing Master to disallow the same in whole or in part.

(24) If in any case in which a taxation is directed with a view to the payment of the costs out of a fund or estate or out of the assets of a company in liquidation, the costs shall have been increased by unnecessary delay or by improper, vexatious, prolix or unnecessary proceedings, or by other misconduct or negligence, or if from any other cause certified by the Taxing

Master on special grounds, the amount of the costs shall be excessive, having regard to the value of the fund, estate or assets to which they relate, or other circumstances the Taxing Master shall allow only such an amount of costs as would have been incurred if the litigation had been properly conducted, and shall assess the same at a gross sum, and shall (if necessary) apportion the amount among the parties.

(25) Where a cause or matter has not been brought on for trial or hearing, the costs of and consequent on the preparation and delivery of briefs shall not be allowed if the Taxing Master shall be of opinion that such costs were prematurely incurred.

(26) No fee to counsel shall be allowed on taxation unless authenticated by his signature.

(27) Where the costs of two counsel may properly be allowed, such allowance may be made although both such counsel may have been selected from the outer bar.

(28) It shall be in the discretion of the Taxing Master to allow reasonable refreshers to counsel in proper cases.

(29) No retaining fee to counsel shall be allowed on taxation as between party and party.

(30) No costs of consultation or conference shall be allowed as between party and party without a direction by the senior or only counsel that such consultation or conference be held.

(31) Where, in proceedings before the Taxing Master, any party is guilty of neglect or delay, or puts any other party to any unnecessary or improper expense relative to such proceedings, the Taxing Master may direct such party or his solicitor to pay the reasonable costs occasioned by such neglect or delay.

(32) The Taxing Master shall have power to limit or extend the time for any proceedings before him, and where, by these Rules or any order, a time is appointed for any proceedings before or by a Taxing Master, unless the Court shall otherwise direct, such Taxing Master shall have power from time to time to extend the time appointed upon such terms (if any) as the justice of the case may require, and although the application for the same is not made until after the expiration of the time appointed, it shall not be necessary to make a certificate or order for this purpose unless required for any special reason.

(33) When a cause being in the list for hearing is ordered to be adjourned upon payment of costs of the day, the party to pay the same shall pay to each party to whom costs are awarded if entitled to appear by three counsel £180.00 if by two counsel £110.00 and if by one counsel £70.00, unless the Court shall otherwise direct. The foregoing sums do not include witnesses expenses.

(34) In any case in which costs are directed to be paid by any order, and the same shall be subsequently taxed and ascertained, the party entitled to such costs may, upon production of such order, and the Taxing Master's certificate of the amount thereof, have an order of execution for the payment of the certified amount of such costs.

(35) If and when the Taxing Master makes a special allowance he shall specify the grounds for such allowance in writing at the taxation.

V. Review of taxation.

38. (1) Any party who is dissatisfied with the allowance or disallowance by the Taxing Master of the whole or part of any items (including any special allowance) may, before the certificate is signed, but not later than fourteen days after the completion of the adjudication by the allowance or disallowance of the entire of the items in the bill of costs deliver to the other party interested therein, and carry in before the Taxing Master his objections in writing to such allowance or disallowance, specifying therein by a list in a short and concise form the items, or parts thereof, objected to, and the grounds and reasons for such objections, and may thereupon apply to the Taxing Master to review the taxation in respect of the same. The Taxing Master may, if he shall think fit, and upon the application of the party entitled to the costs issue pending the consideration of such objections an interim certificate of taxation for or on account on the remainder of the items in the bill to which no objection has been taken and also for that part of the bill of costs in dispute which the Taxing Master may in his discretion consider reasonable. Such further certificate as may be necessary shall be issued by the Taxing Master after his decision upon such objections.

(2) Upon such application the Taxing Master shall reconsider and review his taxation upon such objections, and he may receive further evidence in respect thereof, and, if so required by any party, he shall state in writing the grounds and reasons of his decision thereon, and any special facts or circumstances relating thereto. The Taxing Master may, if he thinks fit, tax the costs of such objections and add them to or deduct them from any sum payable by or to any party to the taxation.

(3) Any party who is dissatisfied with the decision of the Taxing Master as to any items which have been objected to as aforesaid or with the amount thereof, may within twenty-one days from the date of the determination of the hearing of the objections or such other time as the Court or the Taxing Master may allow, apply to the court for an order to review the taxation as to the same items and the Court may thereupon make such order as may seem just. The Taxing Master may if he thinks fit on the application of the party entitled to the costs pending the determination of the review by the Court issue a certificate of taxation or a second interim certificate of taxation concerning any items no longer in dispute other than those specified in the notice of motion to review. All interim certificates of the Taxing Master shall be final and conclusive as to all matters which shall not have been objected to in manner aforesaid and save as provided by this rule, the Taxing Master shall not be at liberty, after a certificate is signed, to review his taxation or amend his certificate, except to correct a clerical or manifest error before process for recovery or payment of the costs.

(4) The application to the Court shall be made by motion on notice to the other party concerned, such notice of motion to be filed in the Central Office and a copy thereof filed in the Office of the Taxing Masters and the motion shall be heard and determined by the Court upon the evidence which shall have been brought in before the Taxing Master, and no further evidence shall be received upon the hearing thereof, unless the Court shall otherwise direct.

(5) On completion and signing of the Taxing Master's report and on the request of the moving party the Taxing Master shall, not later than four days prior to the date fixed for the hearing of the application to the Court, transmit to the Central Office of the High Court his report of the taxation, duly signed, together with the original bill of costs, notice of objections and any other material documents. The said report and all other documents transmitted therewith shall be returned to the Taxing Master forthwith on the final determination of the said application.

(6) After the determination by the Court the matter shall be remitted to the Taxing Master to complete the taxation in accordance with the decision of the Court and to issue a final certificate of taxation.

(7) If the bill of costs or any part thereof is remitted to the Taxing Master for re-taxation, any party may upon such re-taxation carry in objections to the allowance or disallowance of any item so remitted to the Taxing Master and the provisions of this rule shall apply to such re-taxation as on the original taxation.

VI. Costs of judgement in default.

39. In all cases of judgement by default of appearance for a liquidated demand, where the plaintiff is entitled to costs, there shall be added to the principal sum for which such judgement is marked the respective sums for costs set out in Appendix W, Part II.

40. In cases within rule 39 or within Order 4, rule 5, where there has been an order for service of the summons or of notice thereof, out of the jurisdiction, or for substituted or other service, or for the substitution of notice for service, or declaring service effected sufficient or where more than one attendance has been necessary to effect service, or where there has been a notice by advertisement of the issuing of the summons under Order 9, rule 7, there shall be added to the sums in rule 39 respectively mentioned the proper and necessary additional costs, to be ascertained on taxation (in cases of claims under £15,000 costs to be on the scale appropriate in the Circuit Court or District Court, as the case may be).

41. In cases of judgement by default of appearance for a liquidated demand, where it appears by affidavit made by some person who can swear positively to the debt that a sum greater than that for which judgement is marked was due to the plaintiff in respect of the sum sued for at the time of the service of the summons, there shall be added to the principal sum for which such judgement is marked, the same sum for costs as would have been so added if the judgement had been marked for the sum due at the time of such service, together with the costs of registration under 13 and 14 Vic., c. 74.

42. In claims for liquidated demand, where the plaintiff would, if any sum remained due on foot of such demand, be entitled to enter judgement by default of appearance, and where it appears by affidavit made by some person who can swear positively to the debt, that a sum specified was due to the plaintiff in respect of the sum sued for at the time of the service of the summons, the plaintiff shall be entitled to enter judgement for his costs for such sum as would have been added if a judgement had been marked for the sum due at the time of such service, together with the costs of registration under 13 & 14 Vic., c. 74.

43. In cases of judgement for a liquidated demand under Order 37, when no step has been taken by the defendant after appearance, there shall, unless the Court shall otherwise order, be added to the principal sum for which judgement is marked for costs, the same sums as are herein before respectively allowed in case of judgement by default of appearance, together with such further costs of the motion for judgement as the Court may allow. In cases of applications under Order 13, rules 14 and 15, there shall be added to the sums allowed in case of judgement by default of appearance such further costs (if any) of the motion to enter judgement as the Court may allow.

44. In any action brought upon a negotiable instrument where judgement is marked by default, there shall be lodged with the proper officer a certificate stating whether or not more than one action had been brought on the same instrument, and such certificate shall be filed by the proper officer.

45. In all undefended cases where a party becomes entitled to judgement by default, the affidavit upon which that party grounds his claim to the costs of the proceedings shall contain an averment stating whether value added tax is payable by him on such costs and, if so, whether the sum so payable is recoverable by him by way of set-off against any value added tax payable to him.

VII. Costs of execution.

46. Subject to the provisions of rule 8, in all cases not provided for by rule 39 in which a person shall obtain judgement for the payment of money or costs, if and when execution shall issue on foot thereof, the officer issuing such execution shall add to the sum ordered to be paid the appropriate sum specified in respect of costs of execution set forth in Appendix W, Part I.

VIII. Judicial Review and Orders affecting personal liberty.

47. The costs and fees in cases under Order 84 shall be taxed by the Taxing Master and shall be subject to the provisions of this Order.

IX. Non-contentious probate matters.

48. In non-contentious probate matters, the costs and fees to be allowed shall be those set forth in Appendix W, Part III.

X. Bankruptcy.

49. The following classes of costs may be taxed without an order:

      (a) from petition of bankruptcy to first public sitting;

      (b) from petition of bankruptcy to first audit;

      (c) from first public sitting to first audit;

      (d) from audit to audit;

      (e) from petition of bankruptcy or from first public sitting to second composition meeting;

      (f) petitioner's costs and trustees' costs in arrangement matters where same are provided for by the resolution of creditors and confirmed by the Court;

      (g) costs of creditors having carriage of the proceedings under order of the Court from adjudication of bankruptcy under petition for arrangement to first public sitting.

50. The costs of a debtor's summons shall be included in the costs of petition when the act of bankruptcy relied on is non-compliance with the debtor's summons.

51. The costs and fees payable to solicitors in respect of proceedings in bankruptcy shall, subject to the provisions of the Irish Bankrupt and Insolvent Act, 1857, section 375, be those prescribed in Appendix W, Part IV. The scale of charges in Appendix W, Part IV, shall apply in the case of messengers, auctioneers, brokers and accountants in all such proceedings.

52. The costs of the employment of a separate solicitor under rule 25 shall, on production of the certificate of taxation therefor, be paid out of the estate in due priority, unless the Court shall otherwise direct.

53. (1) When the gross proceeds of the assets realised in any bankruptcy or arrangement do not exceed £1,000, the disbursements together with three-fifths only of the professional charges shall be allowed, unless the Court otherwise directs.

(2) When there has been no realisation, or the realisation is incomplete, if the Court is satisfied that the assets are likely to realise at least —1,000, and shall so direct, the Taxing Master shall allow the full professional charges and disbursements.

54. The Examiner may himself measure a sum for costs where the Judge so directs or where he considers that the amount which would be allowed on taxation would not exceed —500.

55. Subject to rule 54 no sum shall be paid or allowed to the Official Assignee for or on account of costs without an order of the Court.

56. All bills and charges of receivers, managers, accountants, appraisers, auctioneers, brokers, valuers, sheriffs and other persons shall be taxed by the Taxing Master or by such other officer as the Court shall direct, and no payments in respect of such bills or charges shall be allowed in the accounts of the Official Assignee without such taxation having been made.

57. (1) No bill for travelling or other expenses of any Messenger or assistant Messenger shall be paid by the Official Assignee unless the same shall have been examined and allowed by the Examiner.

(2) When a Messenger or assistant Messenger shall have for execution two or more warrants in distinct matters in bankruptcy or arrangement which are or may be executed at the same time or in continuous journey without returning to Dublin, the travelling and other expenses incurred for the entire journey shall be apportioned between the different bankruptcies or arrangements, as the case may be, and no duplicate charges shall in any case be allowed.

(3) Nothing in this rule shall prevent the Official Assignee when he sees fit, from advancing money to the Messenger or assistant Messenger when he undertakes any journey, but credit shall not be allowed to the Official Assignee, upon vouching of his accounts, for any payments save for bills examined and allowed as herein before.