S.I. No. 125/1983 - Rules of the Superior Courts (No. 1) 1983.
S.I. No. 125 of 1983. | |||||||||
RULES OF THE SUPERIOR COURTS (No. 1) 1983. | |||||||||
WE, the Superior Courts Rules Committee, constituted pursuant to the provisions of the Courts of Justice Act, 1936 , section 67, and reconstituted pursuant to the provisions of the Courts of Justice Act, 1953 , section 15, by virtue of the powers conferred upon us by the Courts of Justice Act, 1924 , section 36, and the Courts of Justice Act, 1936 , section 68 (as applied by the Courts (Supplemental Provisions) Act, 1961 , section 48) and the Courts (Supplemental Provisions) Act, 1961 , section 14, and of all other powers enabling us in this behalf, do hereby make the annexed Rules of Court. | |||||||||
| |||||||||
| |||||||||
I concur in the making of the annexed Rules of Court. | |||||||||
Dated this 10th day of May, 1983. | |||||||||
MICHAEL J. NOONAN, | |||||||||
Aire Dlí agus Cirt. | |||||||||
S.I. No. 125 of 1983. | |||||||||
RULES OF THE SUPERIOR COURTS (No. 1) 1983. 1. In Order 99, rule 1, the following additional sub-rule shall be inserted:— | |||||||||
"(6) An award of costs pursuant to sub-rules (1) to (5) of this rule shall include any sum payable by the party in favour of whom such an award is made by way of value added tax on such costs, where and only where such party establishes that such sum is not otherwise recoverable." 2. The following words shall be added at the end of rule 30 (1) of Order 99 viz:— | |||||||||
"Where value added tax is claimed in a bill of costs the registered number allocated by the Revenue Commissioners to the person registered for value added tax must appear in a prominent place at the head of every bill of costs, account or voucher, as appropriate, on which value added tax is claimed or chargeable." 3. Order 99, rule 30 (5) shall be deleted and the following sub-rule substituted therefor:— | |||||||||
"(5) Bills of costs are to be prepared with seven separate columns:— | |||||||||
( a ) the first or lefthand column for dates; | |||||||||
( b ) the second for the numbers of the items; | |||||||||
( c ) the third for the particulars of the services charged for; | |||||||||
( d ) the fourth for disbursements; | |||||||||
( e ) the fifth for the Taxing Master's deductions from disbursements; | |||||||||
( f ) the sixth for the professional charges; | |||||||||
( g ) the seventh for the Taxing Master's deductions from professional charges". 4. In Order 99, the following additional rule shall be inserted:— | |||||||||
"44A. In all undefended cases where a party becomes entitled to judgment by default, the affidavit upon which that party grounds his claim to the costs of the proceedings shall contain an averment stating whether value added tax is payable by him on such costs and, if so, whether the sum so payable is recoverable by him by way of set-off against any value added tax payable to him." 5. These rules shall be construed together with the Rules of the Superior Courts and may be cited as the Rules of the Superior Courts (No. 1) 1983. | |||||||||
EXPLANATORY NOTE. | |||||||||
These Rules provide that value added tax may be added to awards of costs in Superior Courts in appropriate cases. |