Rule 92 Costs in debt proceedings

Costs of the amount set forth in the appropriate scale in Schedule 2 shall be recovered by a successful party in debt proceedings who has been represented by a solicitor or by a solicitor who is a successful party.

An amount corresponding to the fixed value of stamps upon documents issued on behalf of a successful party in debt proceedings, together with any witnesses’ expenses and any fixed fee paid by him to a summons server or other person for the service of a process shall be added to the costs awarded to him under paragraph (1) and shall form part of his costs in the proceedings.

The court shall award by way of costs to a successful party who has not been represented by a solicitor, in addition to any witnesses’ expenses, any fee paid or to be paid by him, but no other costs.

Subject to paragraph (6) in addition to the costs, fees and expenses referred to in this Rule, a successful party may 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 in so far as the tax is not deductible as input tax by the successful party.

Subject to paragraph (6), 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]”.

Paragraph (5) shall not apply to a decree in undefended proceedings within the meaning of Rule 72 or where value added tax is not recoverable by the successful party under paragraph (4).

In this Rule “fixed” means fixed by an order made under section 116 of the Judicature (Northern Ireland) Act 1978.