# County Court Rules (Northern Ireland) 1981, Rule 3: Recovery of value added tax

Extent: N.I.

(1) Subject to paragraph (2), in a decree there shall be added after the words “witnesses’ expenses” the words “and, in addition, any sum for value added tax recoverable by the plaintiff [or (in the case of a dismiss) defendant]”.
(2) Paragraph (1) shall not apply [ . . .] where value added tax is not recoverable by the successful party under Rule 4 of Order 55.
(3) Before serving notice of intent under the judgement Enforcement Rules (Northern Ireland) 1981 to enforce a decree which orders the recovery of value added tax as provided for in Rule 4 of Order 55, the party in whose favour the decree was given shall forward the decree together with a certificate in Form 153 to the Office and the chief clerk shall endorse on the decree a statement to the effect that value added tax in the appropriate amount has been certified.

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Source: https://www.legislation.gov.uk/nisr/1981/225/part/33/rule/3 (the official version)
Page: https://openlegislation.uk/county-court-rules-northern-ireland-1981/part-33/rule-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.