Circuit Court Rules (No. 1), 1983.

S.I. No. 267/1983 - Circuit Court Rules (No. 1), 1983. S.I. No. 267 of 1983. CIRCUIT COURT RULES (No. 1), 1983. We, the Circuit Court Rules Committee, constituted pursuant to the provisions of section 69 of the Courts of Justice Act, 1936 , and section 12 of the Courts of Justice Act, 1947 , by virtue of the powers conferred on us by section 66 of the Courts of Justice Act, 1924 , and section 70 of the Courts of Justice Act, 1936 (as applied by section 48 of the Courts (Supplemental Provisions) Act, 1961 ) and section 27 of the Courts (Supplemental Provisions) Act, 1961 , and of all other powers enabling us in this behalf, do hereby, with the concurrence of the Minister for Justice, make the annexed Rules of Court. Dated this 28th day of July, 1983. THOMAS J. NEYLON. FRANK MARTIN. HUGH GEOGHEGAN. MICHAEL MORIARTY. ERNEST J. MARGETSON. GORDON HOLMES. T.F. ROE. M.T. NEARY I concur in the making of the annexed Rules of Court Dated the 12th day of September, 1983. MICHAEL NOONAN, Minister for Justice. CIRCUIT COURT RULES (No. 1) 1983. These Rules, which may be cited as the Circuit Court Rules (No. 1) 1983, shall come into operation on the 12th day of September, 1983. The Order referred to in these Rules as being amended is that contained in the Circuit Court Rules, 1950, as amended and the form referred to as being replaced is that contained in the Second Schedule to the Circuit Court Rules, 1950, as amended. These Rules shall be construed together with the Circuit Court Rules, 1950, as amended. 1. In Order 58, Rule 2 shall be deleted and the following Rule substituted therefor:— Value Added Tax. "2. An award of costs or expenses made in relation to any proceeding in the Court 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 or expenses where and only where such party establishes that such sum is not otherwise recoverable." 2. In Order 58, Rule 7 shall be deleted and the following Rule substituted therefor:— Scales of Costs. "7. Save as is otherwise provided by these Rules, the costs and fees as specified in each scale in the schedule to these Rules shall be the only lawful fees, costs, charges and emoluments for the business therein indicated or described, as between party and party, and no other fees, costs, charges or emoluments shall be payable or recoverable therefor, save that nothing herein shall prevent the recovery of value added tax thereon in accordance with Rule 2, or for the recovery of any statutory imposition." 3. The following words shall be added at the end of Rule 9 of Order 58, viz: "There shall be included in every Bill of Costs which contains a claim in respect of value added tax, the registered number allocated by the Revenue Commissioners to the person to whom such value added tax is payable, together with a statement as to whether the party claiming on foot of such Bill is or not registered for the purpose of value added tax. Where such party is registered there shall be included a statement explaining why such value added tax is not otherwise recoverable." 4. In Order 58, Rule 10 shall be deleted and the following Rule substituted therefor:— Vouching of disbursements and expenses. "10. In any taxation of costs, wherever items appear for disbursements or expenses, the same shall be properly vouched before the County Registrar and every voucher which includes a claim in respect of value added tax shall contain the registered number allocated by the Revenue Commissioners to the person to whom such value added tax is payable". 5. There shall be added to Order 58 the following Rule: Averments relating to V.A.T "33. Every Affidavit used for the purpose of grounding an Application for Judgment in default under Order 23 or Order 24 or grounding an application for summary judgment under Order 25 shall contain averments as to whether value added tax is payable by the claimant on his legal costs and, if so, whether the sum so payable is recoverable by him from the Revenue Commissioners." 6. The following form shall be substituted for Form 12 contained in the Second Schedule to the Circuit Court Rules 1950: "AN CHÚIRT CHUARDA (THE CIRCUIT COURT) County of FORM 12 — AFFIDAVIT GROUNDING APPLICATION FOR SUMMARYJUDGMENT. (occupation), make Oath and say as follows:— 2. I refer to the Civil Bill herein served on the Defendant and I say that the sum of £ claimed therein to be due to the Plaintiff is now actually due and owing as stated in the Indorsement. (The circumstances in which the sum claimed became due should be stated). 3. I believe that the Defendant has not a bona fide defence to the said claim and that the Appearance entered on his behalf has been entered solely for the purpose of delay. 4. Value added tax is/is not* payable by the Plaintiff on the costs of the within proceedings and any such value added tax is/is not* recoverable by the Plaintiff from the Revenue Commissioners." *Delete as may be appropriate. EXPLANATORY NOTE. These Rules provide for the addition of value added tax to awards of costs in the Circuit Court in appropriate cases.