CHAPTER 13

EXPENSES

Taxation of expenses
13.1
1
Where the sheriff makes an order allowing expenses in any proceedings, those expenses must be taxed before decree is granted for them
2
This rule does not apply where the sheriff modifies those expenses to a fixed sum.

Procedure for taxation of expenses
13.2
1
Where an account of expenses is lodged for taxation, the sheriff clerk must transmit the account and the process to the auditor of court.
2
The auditor must—
a
fix a taxation hearing no sooner than 7 days after the auditor receives the account;
b
intimate the date, time and place of the taxation hearing to every party.
3
If the auditor reserves consideration of the account at the taxation hearing, the auditor must intimate the auditor’s decision to the parties who attended the hearing.
4
After the account has been taxed, the auditor must transmit the account and the process, together with the auditor’s report, to the sheriff clerk.
5
Where no objections are lodged under rule 13.3, the sheriff may grant decree for the expenses as taxed.

Objections to taxed account
13.3
1
A party may lodge a note of objections to an account as taxed only where the party attended the taxation hearing.
2
A note of objections must be lodged within 7 days after—
a
the taxation hearing; or
b
where the auditor reserves consideration of the account, the date on which the auditor intimates the auditor’s decision to the parties.
3
The sheriff is to dispose of the note of objections in a summary manner.

Decree for expenses in name of solicitor
13.4
The sheriff may allow a decree for expenses to be extracted in the name of the solicitor who conducted the proceedings.
Rule 13.1 in force at 30.11.2016, see rule 1.1(2)
Rule 13.2 in force at 30.11.2016, see rule 1.1(2)
Rule 13.3 in force at 30.11.2016, see rule 1.1(2)
Rule 13.4 in force at 30.11.2016, see rule 1.1(2)