The Court of Judicature of Northern Ireland Taxing Office

The central role of the Taxing Office is to provide administrative support to the Court of Judicature of Northern Ireland Taxing Master in the assessment (taxation) of bills of costs for:

• High Court Civil Cases 
• Court of Appeal – Civil cases and Criminal Appeals
• Solicitor/Client bills

The Taxing Master also adjudicates on certain decisions and redeterminations made by the Legal Services Agency relating to costs in Magistrates, Crown Court or Lower Court cases.

Information for Solicitors/Counsel

High Court Civil Costs

All applications for taxation of High Court civil costs must be lodged within 6 months of the date of the final order.  Counsel fees should be fully itemised on the bill of costs.  Legal Representatives may prefer to use a Costs Drawer for the taxation process (list available via Law Society) or can contact the Taxing Office with any queries.

The following documents are normally required for each application:

1. Initial (5%) stamp duty application form along with payment (copy below)
2. Statement of Parties
3. All relevant Court Orders in respect of costs
4. All Legal Aid Certificates
5. Report on case from Counsel and fee note
6. Invoices & vouching for disbursements incurred including copy Legal Aid authorities (if applicable)
7. Disbursements certificate
8. Travel Certificate
9. Actual bill of costs with summary page

Some template documentation is available via the Taxing Office.  If any of the required documentation is omitted, your application for taxation will be returned by the office.

Where a Solicitor can certify that all disbursements under £300.00 (excluding Counsel fees) have been paid, a Disbursement Certificate will be accepted but copy legal aid authorities (if applicable) must still be included.

When all the necessary documentation is received in the office it will be thoroughly checked, registered onto the system with reference number allocated and initial payment processed. The bill is then ready to be referred to the Master for assessment.

Legal Aid only bills have provisional taxation carried out without a hearing.  A representative can then apply to be heard in respect of the taxation.

On any bills where a responding party has been condemned in costs by order of the court (Party & Party costs), legal representatives will be notified that they must collaboratively complete a TO1 form (copy below).  Once the completed form is received, the Master will give directions and/or allocate a hearing date.  The exception to this is with P&P matrimonial bills whereby a 14-day notice is issued to the Paying Party or their legal representative offering the opportunity to be heard on the costs. 

Once costs are taxed (assessed), if Solicitor and/or Counsel objects to amounts allowed, a hearing can be requested.  Written submissions are required in first instance.

If the taxation is accepted with all disbursements properly vouched, then upon receipt of the final stamp duty payment, the taxation certificate will issue.

The document below needs to be completed when submitting a bill for taxation as it relates to the initial 5% stamp duty (court fee) that is payable.  The figures are taken from the bill of costs:

• Application form to submit for Taxation of Bill of Costs
• Total profit costs amount is taken from the summary page of the bill
• VAT thereon if Solicitor firm is VAT registered
• Counsel Fees – refer back to the bill of costs and total the amounts claimed by Counsel(s).
• VAT thereon if Counsel is VAT registered
• Other Disbursements – total up all the disbursements claimed other than Counsel fees.  
• VAT on other Disbursements.
• Sub Total is all the above amounts added together.
• Initial 5% stamp duty - the sub total amount must then be multiplied by 5%. Payment for the amount calculated must then be sent to the Taxing Office along with all the other necessary documentation.  Initial stamp duty is capped at a maximum of £3500.00.

Court of Appeal Criminal Cases

Claims for costs in a Court of Appeal criminal matter should take the following format:

1. Completed Application Form – copy can be obtained from the Taxing Office
2. Copy of relevant court order(s) showing grant of funding and the names of Legal Representatives
3. Representatives contemporaneous time records
4. Report on case (Solicitor and/or Counsel)
5. Completed travel certificate (if applicable) 
6. Completed disbursements certificate (if applicable) 
7. Relevant vouching for any disbursements over £300 i.e. receipts proving payment

If any further information/documentation is required by the Master it will be specifically requested.

Solicitor/Client Taxation

Where no other party has been made liable for your costs and when you have not been in receipt of Legal Aid i.e. you are liable for your own legal costs directly and have been served a bill/invoice and are disputing the amount of those costs, the client or the Solicitor may, in certain circumstances, make an application for Solicitor/Client taxation.  There are fees associated with this.  The Taxing Office can be contacted for information about this process and to obtain the relevant forms.

Information for Members of the Public

Please note that the Taxing Office cannot offer any legal advice, we can only provide information about our administrative processes.  You may wish to seek advice from a legally trained professional.

If you have received a 14-day notice in respect of Matrimonial Costs, this is because there has been a Court Order stating that you must pay the legal costs of the other side - you have the right to be heard on those costs.  If you decide to take the opportunity to be heard, you must notify the office in writing within 14 days of receiving the notice and give your contact details.

If our office has not heard from you within 14 days the bill will proceed to taxed without hearing.  You will not be informed of the assessment figures by this office.

The Taxing Master has the task of assessing the costs claimed and deciding whether they are fair and reasonable.

Please note that the Taxing Office is only concerned with the amount of costs claimed and cannot be of assistance with regards to your financial position or whether you feel you should have to pay these costs.

The office will contact you to arrange any hearing which will take place at:

The Taxing Master’s Chambers, Royal Courts of Justice, Chichester Street, Belfast, BT1 3J

If you do not attend the arranged hearing you will receive no further communication from us.

After assessment the Solicitor for the other side will receive a taxation certificate which states the amount that you are liable to pay (known as Party & Party amount). 

Our involvement ends at this stage.  The Taxing Office does not have any involvement with the collection of payment. 

If you are a solicitor who has received a 14-day notice this is because your details were supplied to us in respect of your client.  You will need to pass the notice on to your client.

What can I do if I cannot attend the court hearing? 

If you have a difficulty with the allocated hearing date, you must contact the Taxing Office and the representative of the Receiving Party to request an adjournment, an email will suffice.

Practice Directions/Forms are available at this link

Contact us:

Court of Judicature of Northern Ireland Taxing Office
Northern Ireland Courts and Tribunals Service
2nd Floor
Royal Courts of Justice
Chichester Street
Belfast
BT1 3JF

Telephone 030 0200 7812

E-mail address taxingoffice@courtsni.gov.uk

Other useful Links:

Below is a list of links to websites of other organisations which may be of benefit.

Law Society of Northern Ireland

• www.lawsoc-ni.org(external link opens in a new window / tab)

Citizens Advice Bureau

• www.citizensadvice.co.uk(external link opens in a new window / tab)

Legal Services Agency

Legal Services Agency Northern Ireland

Complaints:

Communications Group
Northern Ireland Court Service
Laganside House
23 - 27 Oxford Street
Belfast
BT1 3LA