Rule 4 [ Value added tax

In addition to the costs, fees and expenses referred to in rule 2 a successful party may, as between party and party, recover a sum equivalent to the value added tax at the appropriate rate on so much of the amount of those costs, fees and expenses as were incurred in respect of any taxable supply of goods or services within the meaning of the Value Added Tax Act 1983^f1; but only insofar as the tax is not deductible as input tax by the successful party.]