# Act of Sederunt (Taxation of Judicial Expenses Rules) (Amendment) 2026

S.S.I. 2026/238 · made 18 August 2026

This Act of Sederunt amends the Act of Sederunt (Taxation of Judicial Expenses Rules) 2019 (“the 2019 Rules”).

Made under: Scottish Civil Justice Council and Criminal Legal Assistance Act 2013; Litigants in Person (Costs and Expenses) Act 1975 (Section 1); Courts Reform (Scotland) Act 2014 (Section 105, Section 106)

PDFs: Printed copy https://openlegislation.uk/act-of-sederunt-taxation-of-judicial-expenses-rules-amendment-2026/pdf/ssi_20260238_en.pdf

## Introductory text

Court Of Session
Sheriff Appeal Court
Sheriff Court
Made 18th August 2026
Laid before the Scottish Parliament 20th August 2026
Coming into force 10th October 2026
In accordance with section 4 of the Scottish Civil Justice Council and Criminal Legal Assistance Act 2013, the Court of Session has approved draft rules submitted to it by the Scottish Civil Justice Council.
The Court of Session therefore makes this Act of Sederunt under the powers conferred by section 1(2) of the Litigants in Person (Costs and Expenses) Act 1975, sections 105(1) and 106(1) of the Courts Reform (Scotland) Act 2014 and all other powers enabling it to do so.

## 1 Citation and commencement, etc.

(1) This Act of Sederunt may be cited as the Act of Sederunt (Taxation of Judicial Expenses Rules) (Amendment) 2026.
(2) It comes into force on 10th October 2026.
(3) A certified copy is to be inserted in the Books of Sederunt.

## 2 Amendment of Act of Sederunt (Taxation of Judicial Expenses Rules) 2019

(1) The Act of Sederunt (Taxation of Judicial Expenses Rules) 2019 is amended in accordance with this paragraph.
(2) In rule 3.2 (the unit), for “£18.00”, substitute “£22.10”.
(3) In rule 3.7 (simple procedure)—
(a) the heading becomes “reduction of charges”;
(b) for sub-paragraph (1), substitute—
“(1) This rule applies in any simple procedure case where expenses fall to be taxed or assessed by reference to a table of charges in schedule 5.”;
(c) in sub-paragraph (3), omit “allowed by the Auditor, as”.
(4) In rule 4.2 (allowance of outlays), after “outlays” insert “(including court fees)”.

## 3 Saving

Paragraph 2(2) has no effect as regards fees payable in respect of work carried out before 10th October 2026.

## Signature

PAUL CULLEN
Lord President
I.P.D.
Edinburgh
18th August 2026

## Explanatory note

(This note is not part of the Act of Sederunt)
This Act of Sederunt amends the Act of Sederunt (Taxation of Judicial Expenses Rules) 2019 (“the 2019 Rules”).
The instrument amends the value of the “unit” in rule 3.2 of the 2019 Rules by increasing it to £22.10. This increase takes effect on 10th October 2026 and only has effect in respect of work carried out on or after that date.
Rule 3.7 of the 2019 Rules is amended to make it clear that it relates to the reduction of charges.
Rule 4.2 of the 2019 Rules is amended to make it clear that court fees are an allowable outlay.

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Source: https://www.legislation.gov.uk/ssi/2026/238 (the official version)
Page: https://openlegislation.uk/act-of-sederunt-taxation-of-judicial-expenses-rules-amendment-2026
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.