1. [1] [2] [3] (1) Save as otherwise provided by Statute, or by these Rules, the granting or withholding of the costs of any party to any proceeding in the Court shall be in the discretion of the Judge or the County Registrar as the case may be.

(2) Notwithstanding sub-rule (1), the Court, in considering the awarding of the costs of any appeal from the District Court or of any application in respect of such an appeal, or in considering the awarding of the costs of any action (other than an action in respect of a claim or counterclaim concerning which a lodgment or tender offer in lieu of lodgment may be made in accordance with Order 15) or any application in such an action, may, where it considers it just, have regard to the terms of any offer in writing sent by any party to any other party or parties offering to satisfy the whole or part of that other party’s (or those other parties’) claim or counterclaim the subject of the appeal, or application.

(3) At any stage of the proceedings, the Court or (where the proceedings are before the County Registrar) the County Registrar may require the parties to produce to the Court or the County Registrar (as the case may be) and exchange with one another estimates of the costs respectively incurred by them, for such period, and particularised in such manner as the Court or the County Registrar (as the case may be) may direct.

(4) In this rule, an “offer in writing” includes any offer in writing made without prejudice save as to the issue of costs.

(5) Notwithstanding sub-rule (1), the Court

(i) in considering the awarding of the costs of any proceeding in the Court in which the parties have been invited by the Court to consider mediation as a means of attempting to resolve the dispute the subject of the proceedings in accordance with section 16(1) of the Mediation Act 2017, may, where it considers it just, have regard to the matters set out in section 21 of that Act,

(ii) in considering the awarding of the costs of any proceeding in the Court may, where it considers it just, have regard to the refusal or failure without good reason of any party to participate in another ADR process referred to in Order 19A, rule 7, where an order has been made in the proceedings under Order 19A, rule 7.

2. An award of costs or expenses made in relation to any proceedings in the Court 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 or expenses where and only where such party establishes that such sum is not otherwise recoverable.

3. The costs of any ex parte or other application, motion, or order may be awarded by the Judge irrespective of the final judgment in the proceeding, or may be made costs in the proceeding, or may be reserved to be dealt with on the conclusion of the proceeding.

4. Costs awarded in any proceeding against two or more persons or parties shall have effect against, and be payable by, them severally as well as jointly unless the Judge otherwise orders.

5. The award of costs in any case shall include witnesses’ expenses unless disallowed in whole or in part by the Judge. Such expenses shall be measured by the Judge or where the Judge so directs by the County Registrar, subject to an appeal to the Court.

In this rule the word ‘‘expenses’’ shall, in the case of an expert witness, include his reasonable charges in respect of all necessary matters preliminary to the hearing.

6. All costs directed to be taxed shall be taxed by the County Registrar (who for that purpose shall have all the powers of a Taxing Master of the High Court) subject, as to every item, including outlay and Counsel’s fees, to an appeal to the Court notice of which shall be given within ten days from the conclusion of the taxation.

7. No costs other than actual and necessary outlay shall be allowed or awarded to any party unless a Solicitor has been instructed to conduct the proceedings on his behalf.

8. Where costs or expenses are awarded, the party to whom such costs or expenses have been awarded shall deliver a bill of such costs or expenses, and give at least seven days’ notice of taxation for a day and hour to be fixed (generally or specially) by the County Registrar, and such party may include in such bill all such payments as have been necessarily and properly made by him and all such reasonable charges and expenses as appear to have been properly incurred in procuring evidence, provided that the party to whom such bill has been furnished may tender a sum of money in discharge of such bill, and if such tender is refused and the amount of such bill when taxed shall not exceed the sum tendered, the costs of taxation shall be borne by the party claiming on foot of such bill. There shall be included in every Bill of Costs which contains a claim in respect of value added tax, the registered number allocated by the Revenue Commissioners to the person to whom such value added tax is payable, together with a statement as to whether the party claiming on foot of such Bill is or not registered for the purpose of value added tax. Where such party is registered there shall be included a statement explaining why such value added tax is not otherwise recoverable.

9. In any taxation of costs, wherever any items appear for disbursements, the same shall be properly vouched before the County Registrar, save that this Rule shall not be construed so as to prevent the taxation of items in respect of costs and charges which have been incurred but which remain unpaid.

In any taxation of costs, wherever items appear for disbursements or expenses, the same shall be properly vouched before the County Registrar and every voucher that includes a claim in respect of value added tax shall contain the registered number allocated by the Revenue Commissioners to the person to whom such value added tax is payable.

10. In undefended proceedings the costs to be allowed to the plaintiff in cases within the jurisdiction of the District Court, shall be those which would have been recoverable in that Court, with the addition of such actual and necessary outlay as may be allowed.

11. In defended proceedings in which the relief granted could have been obtained in the District Court, the costs to be allowed to the plaintiff shall be those which would have been recoverable in that Court with the addition of such actual and necessary outlay as may be allowed, provided always that the Judge may in such a case withhold costs if of opinion that the case was one proper to have been prosecuted in the District Court. In cases where the relief claimed is within the jurisdiction of the District Court, and the action is dismissed, the defendant may be allowed costs as directed by the Judge.

12. Nothing in this Order shall limit or affect the right of a Solicitor to charge costs as between Solicitor and Client for work done or professional services rendered.

13. The Judge may for special cause order that the costs, as between party and party, of any proceeding be taxed on a scale higher than that otherwise applicable. Such special cause shall be stated in the decree or order.

14. The costs mentioned in Rule 6 of Order 5 shall be payable by a defendant after the issue of a Civil Bill although he has paid or tendered the amount of the plaintiff’s demand to the plaintiff or his Solicitor before such Civil Bill be served upon him.

15. The costs awarded shall in every instance be exclusive of and in addition to all such actual and necessary outlay as may be allowed.

16. A counterclaim shall be deemed to be a proceeding within the meaning of Rule 1 of this Order.

In awarding the costs of a counterclaim the Judge may either:—

(a) allow such costs in full, in which case they shall be taxed according to the scale which would have been appropriate if the defendant had, as plaintiff, instituted separate proceedings in respect of the subject matter of the counterclaim; or

(b) allow such part of the full costs as in all the circumstances shall appear to him to be fair and reasonable.

Where judgment is entered for the plaintiff on his claim, and for the defendant on his counterclaim, or where both claim and counterclaim are dismissed, the Judge may order that the costs allowed to one party be set off, either in full or pro tanto, against the costs allowed to the other party.

17. Where judgment is entered in favour of a defendant who has lodged in Court a sum in satisfaction of the plaintiff’s claim the Judge may allow to the defendant, in addition to the appropriate costs, a reasonable sum to cover the costs of lodgment and withdrawal.

18. Save where otherwise provided by these Rules, Counsel’s fees shall be such as the Court or the County Registrar shall deem proper and appropriate.

19. Where judgment has been entered in any proceeding, and the same is registered under the provisions of the Courts of Justice Act, 1924, or the Circuit Court (Registration of Judgments) Act, 1937, there may be allowed in addition to the appropriate costs of such proceeding, a reasonable sum in addition to outlay, in respect of such registration. On production to him of proof of the registration of such judgment, the County Registrar shall add the amount of such sum and outlay to the amount of the decree or order. Such sum and outlay shall not be allowed by the County Registrar, or by the Court on appeal from him, unless it shall be held that such registration was reasonable.

20.[4] Costs in proceedings heard by the Court by virtue of a consent referred to in section 22(1)(b) of the Courts (Supplemental Provisions) Act 1961 shall be taxed according to the appropriate High Court scale for the time being in force and the Rules applicable thereto, less one-fifth, together with actual and necessary outlay, witnesses’ expenses where allowed by the Court, and such fees for Counsel as, having regard to the nature of the proceedings and the issues involved, the County Registrar may allow.

21. [5] In all defamation actions the costs shall be taxed in such manner as the County Registrar or a Judge at the hearing of the action or on appeal from taxation shall determine.

22. Where under Statute a special scale of costs is prescribed, such special scale shall apply.

23. Where the proceedings are for the return of a specific chattel, with or without an alternative claim for damages, or where there is in any equity or other case difficulty in ascertaining or applying the appropriate scale, the Judge may at the hearing for the purpose of the taxation of costs, determine the value of such chattel or the subject matter of the proceedings. In any case in which the Judge shall not have determined such value, the County Registrar may, subject to an appeal to the Court, determine the same. Provided always that in equity suits or proceedings, during the conduct of which any land the subject matter thereof has not been sold, the value of such land shall be taken to be the market value thereof as determined by the Court or the County Registrar.

24. Proceedings by the owner of a chattel against the hirer thereof under a hire-purchase agreement, for the recovery or return of the same, shall, for the purpose of the measurement or taxation of the costs, be deemed to be an action in contract in which the amount sued for is the amount of the instalments due and unpaid under the agreement at the date of commencement of the proceedings.

25. Where the Judge or the County Registrar is of opinion that there is no appropriate scale of costs, the Judge or the County Registrar may measure such sum for costs as is considered reasonable. An appeal shall lie to the Court from any decision of the County Registrar under this Rule.

26. The Solicitor for any party applying in the Office for the issue or renewal of an execution order shall be entitled, as and for the costs of the same, to a reasonable sum in addition to outlay, together with the costs allowed by the decree or order, execution of which is sought.

27. [6][7] For the purpose of the taxation or measurement of costs, any proceedings mentioned in the Third Schedule of the Courts (Supplemental Provisions) Act 1961 at reference numbers 17 to

28 inclusive shall be deemed to be Equity proceedings.

28. Where proceedings have been instituted on the Equity side of the Court, and the Judge is of opinion that adequate relief could have been obtained in proceedings under any other jurisdiction of the Court, he may order that the plaintiff, if successful, be allowed only such costs and outlay as could have been allowed in such proceedings under such other jurisdiction.

29. In any defended cause or matter personally conducted by a Solicitor at the hearing, the County Registrar may, in fixing the Instructions Fee, take into consideration the additional work done and responsibility borne by the Solicitor.

30. Every Affidavit used for the purpose of grounding an Application for Judgment in default under Order 26 or Order 27 or grounding an application for Summary Judgment under Order 28 shall contain averments as to whether value added tax is payable by the claimant on his legal costs and, if so, whether the sum so payable is recoverable by him from the Revenue Commissioners.