1. Skilled Persons
Where it is necessary to employ a skilled person to make investigation in order to qualify that person to report and/or give evidence in any action, charges for such investigations and for attendance at any hearing in the action shall be allowed at a rate which the Auditor of Court shall determine is fair and reasonable.
2. Witnesses
A person who is cited to give evidence and in consequence incurs financial loss shall be allowed reimbursement, being such reasonable sum as the Auditor may determine to have been reasonably and necessarily incurred by the witness, but not exceeding £250 per day.
3. Travelling Allowance
In respect of any witness there shall be allowed a travelling allowance, being such sum as the Auditor may determine to have been reasonably and necessarily incurred by the witness in the travelling from and to the witnesses' residence or place of business and the Court.
4. Subsistence Allowance
In respect of any witness there shall be allowed a subsistence allowance, being such sum as the Auditor may determine to have been reasonably incurred by the witness for the extra cost of subsistence during the witnesses' absence from the witnesses' home or place of business for the purpose of giving evidence, and where the witness reasonably requires to stay overnight, for the reasonable cost of board and lodging.
5. Value Added Tax
Where any witness is a taxable person in terms of the Value Added Tax Act 1983, the amount of value added tax may be added by the witness to the witnesses' note of fee, and may be paid to the witness by the Solicitor.
6. Receipts and Vouchers
Receipts and detailed vouchers for all payments claimed in respect of a witness shall be produced to the party found liable in expenses, prior to the taxation of the Account of Expenses, and to the Auditor, if the Auditor requires.
7. Account of fees of Witnesses
The fees charged for any witness shall be stated in the Account of Expenses in a lump sum and the details of the charges shall be entered in a separate schedule appended to the Account as follows:
| Name & Designation | Where From | Days Charged | Rate Per Day | Travelling & Subsistence Allowance | Total | Taxed Off |
|---|---|---|---|---|---|---|