LEGAL COSTS ACCOUNTANTS
Libra Legal Costs
Stamp Duty-Costs of Taxation
Costs of Taxation
The party who sets the bill of costs down for Taxation is responsible for the costs of the Adjudication/ Taxation and fees payable to the Legal Costs Accountant engaged on behalf of the Plaintiff or the Applicant. However in party and party costs credit will be giving for the outlay of the 8% court fee/stamp duty
However Section 154 s10 provides for a tender and lodgement process - more to follow on Costs of Adjudication .
“One Sixth Rule”
Order 99 Rule 29 (13) of the Superior Courts 1986.
"In cases of the taxation of a bill of costs payable out of a fund or estate, or out of the assets of a company in liquidation, or as between solicitor and client, the costs of taxation and the Court fees on the bill of costs and on the certificate of taxation shall be disallowed in case one-sixth of the bill is taxed off unless the Taxing Master shall in his discretion allow the items on special grounds to be stated in his order"
STAMP DUTY
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Summons to tax currently stands at €275.00.
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Certificate of taxation €68.00.
Practitioners should be aware that when a bill for taxation is set down and the matter proceeds to be taxed less any deduction the final amount allowed by the Taxing Master will also attract stamp duty of 8% however, this sum is factored into the final certificate of taxation however in order to take up the Certificate of Taxation the Stamp Duty must be paid in advance.