Under Schedule 2 Supreme Court Rules 2000 on the taxation of a bill of costs taxing officers may charge a fee of 4% of the amount allowed, or such lesser amount as the taxing officer, in the officer’s discretion, thinks proper.
Where parties request by consent that a Certificate of Taxation be issued in an agreed sum, a fee of $100.00 will be imposed, provided that sum does not exceed 4% of the amount allowed, and subject to the exercise of the taxing officer’s discretion.
The taxation process for which the fee is charged begins with the filing of a bill of costs, and ends, in most cases, with a Certificate of Taxation which sets out the results of the taxation. The fee in consent matters reflects the costs of the taxing officer preparing for the taxation (including time spent considering the bill, considering the file, considering issues likely to arise, any necessary research etc.); and drawing, engrossing and issuing the Certificate of Taxation.
J A Connolly