1.

Skilled Persons

Where it was reasonable to employ a skilled person to make investigations or to report for any purpose, any charges for such investigations and report and for any attendance at any proof or jury trial shall be allowed at a rate which the Auditor of Court shall determine is fair and reasonable.

2.

Witnesses

A person who is cited to give evidence and in consequence incurs financial loss shall be allowed reimbursement, being such reasonable sum as the Auditor may determine to have been reasonably and necessarily incurred by the witness, but not exceeding £400 per day.

3.

Travelling allowance

4.

Subsistence allowance

In respect of any witness there shall be allowed a subsistence allowance, being such sum as the Auditor may determine to have been reasonably incurred by the witness for the extra cost of subsistence during the witness’s absence from the witness’s home or place of business for the purpose of giving evidence, and where the witness reasonably requires to stay overnight, for the reasonable cost of board and lodging.

5.

Value added tax

Where any witness is a taxable person in terms of the Value Added Tax Act 1983(a), the amount of value added tax may be added by the witness to the witness’s note of fee, and may be paid to the witness by the Solicitor.

6.

Receipts and vouchers

Receipts and detailed vouchers for all payments claimed in respect of a witness shall be produced to the party found liable in expenses, prior to the taxation of the Account of Expenses, and to the Auditor, if the Auditor requires.

7.

Account of fees of witnesses

Name and designation

Where from

Days charged

Rate per day

Travelling and subsistence allowance

Total

Taxed off