Act of Sederunt (Taxation of Judicial Expenses Rules) 2019

Rule 7.1

SCHEDULE 6 REIMBURSEMENT OF WITNESSES

Liability to reimburse witnesses
1.—(1) A party to proceedings at whose instance a person is cited or requested to attend a hearing or commission as a witness is liable to reimburse losses and expenses incurred by that person in accordance with paragraph 2.
(2) No person other than a person who has been cited or requested to attend a hearing or commission as a skilled witness is entitled to payment of a fee in respect of work done, time engaged or time committed in consequence of such citation or request.
Losses and expenses to be reimbursed
2. The liability is to reimburse—
(a)	financial loss reasonably incurred by the witness in consequence of being cited or requested to appear, not exceeding £400 per day;
(b)	expenses reasonably incurred by the witness in travelling between the court and the witness’s residence or place of business;
(c)	the additional cost of subsistence during the witness’s absence from the witness’s home or place of business, in so far as reasonably incurred; and
(d)	the reasonable cost of board and lodgings, in so far as reasonably incurred.
Value Added Tax
3. Where the amount payable to the witness is consideration for a supply liable to value added tax, the amount of the value added tax payable must be added to the amount payable to the witness.
Remit to the Auditor
4.—(1) On the application of a party the court may remit to the Auditor to determine the extent to which losses and expenses were reasonably incurred for the purpose of paragraph 2.
(2) A party must apply for such a remit when requested to do so by a witness.