SCHEDULES

SCHEDULE 5Procedure in First-tier Tribunal and Upper Tribunal

Part 1Tribunal Procedure Rules

Costs and expenses

12

1

Rules may make provision for regulating matters relating to costs, or (in Scotland) expenses, of proceedings before the First-tier Tribunal or Upper Tribunal.

2

The provision mentioned in sub-paragraph (1) includes (in particular)—

a

provision prescribing scales of costs or expenses;

b

provision for enabling costs to undergo detailed assessment in England and Wales by F1the county court or the High Court;

c

provision for taxation in Scotland of accounts of expenses by an Auditor of Court;

d

provision for enabling costs to be taxed in Northern Ireland in F1the county court or the High Court;

e

provision for costs or expenses—

i

not to be allowed in respect of items of a description specified in Rules;

ii

not to be allowed in proceedings of a description so specified;

f

provision for other exceptions to either or both of subsections (1) and (2) of section 29.