AI-assisted research summary: These Rules amend District Court costs rules so that VAT can be added to certain cost awards when the recipient proves it is not otherwise recoverable.
S.I. No. 173/1983 - District Court (Costs) (Amendment) Rules, 1983. S.I. No. 173 of 1983. DISTRICT COURT (COSTS) (AMENDMENT) RULES, 1983. The District Court Rules Committee, in exercise of the powers conferred on them by section 91 of the Courts of Justice Act, 1924 section 72 of the Courts of Justice Act, 1936 , and section 17 of the Interpretation Act, 1937 (as applied by section 48 of the Courts (Supplemental Provisions) Act, 1961 ), and section 34 of the Courts (Supplemental Provisions) Act, 1961 , do hereby, with the concurrence of the Minister for Justice, make the following Rules of Court— 1. These Rules may be cited as the District Court (Costs) (Amendment) Rules, 1983. 2. These Rules shall come into operation on the 1st day of July, 1983 and shall be read together with all other District Court Rules for the time being in force. The District Court (Costs) Rules, 1982, ( S.I. No. 218 of 1982 ) are hereby amended by the insertion after Rule 3 of the following— "3A. There shall be added to the costs awarded pursuant to Rule 3 any sum payable by way of value added tax on such costs by the party to whom they are awarded where, and only where, such party establishes that such sum is not otherwise recoverable." GIVEN this 30th day of May, 1983. T. F. DONNELLY, M. CYRIL MAGUIRE, WILLIAM A. TORMEY, JOHN P. CLIFFORD, THELMA KING, GERARD A. LEE. I concur in the making of the foregoing Rules. Dated this 16th day of June, 1983. MICHAEL NOONAN, Minister for Justice. EXPLANATORY NOTE. These Rules provide that value added tax may be added to awards of costs in the District Court in appropriate cases.