Scottish Court Expenses Unit Rises to £22.10

If you do not spend much time reading court rules, this may look like one of those technical updates that passes most people by. But Scottish Statutory Instrument 2026/238 matters because it changes how some legal expenses are worked out in Scotland’s civil courts, and that can affect the real cost of taking or defending a case. The instrument was made by the Court of Session on 18 August 2026, laid before the Scottish Parliament on 20 August 2026, and comes into force on 10 October 2026. It amends the 2019 Taxation of Judicial Expenses Rules after draft rules were prepared by the Scottish Civil Justice Council, the body that helps shape how civil court procedure works in practice.

The first thing worth translating is the phrase 'taxation of judicial expenses'. Here, 'taxation' does not mean tax in the HMRC sense. In Scottish court practice, it means checking and allowing legal expenses. 'Judicial expenses' are the costs that may be awarded in a case and then examined under the court’s rules. One of the main changes is in rule 3.2, where the value of the 'unit' rises from £18.00 to £22.10. That is a rise of just under 23 per cent. **What this means:** when fees are calculated by units, the base figure is now higher, so some work done after the new start date can attract higher charges.

The date is important, and the instrument is careful about it. The new £22.10 unit only applies to work carried out on or after 10 October 2026. Work done before that date stays under the old £18.00 figure. That may sound like a small drafting point, but it is actually a useful protection against confusion. It stops the increase being applied backwards and gives parties, solicitors and court officials a clear dividing line when they are checking what rate should be used.

Another amendment focuses on rule 3.7, which deals with simple procedure. The heading is changed so it now reads 'reduction of charges', and the text is rewritten to make clear that the rule applies in any simple procedure case where expenses are taxed or assessed by reference to the table of charges in schedule 5. Simple procedure is the court route used for lower-value or more straightforward civil claims. So this is one of the areas where clear wording really matters. A short phrase is also removed from sub-paragraph (3), trimming language that was not helping readers much. **What this means:** the rule now says more plainly what it is there to do.

The amendment to rule 4.2 may be the clearest practical change for many readers. The rule on outlays now says that allowable outlays include court fees. Outlays are the direct expenses spent in running a case, separate from a fee for legal work itself. By spelling out that court fees sit inside this category, the new wording leaves less room for argument about whether those payments can be included when expenses are checked. **What this means:** people looking at an account of expenses should have a clearer sense of where court fees fit.

For most of us, the bigger lesson is that court rules are not only for judges and lawyers. If you are a litigant in person, a small business owner, or someone following a civil dispute, rules like these shape the final cost picture. They do not decide the facts of a case, but they can make a noticeable difference once the case is over and expenses are being sorted out. The explanatory note says the purpose is to increase the unit, clarify that rule 3.7 is about reducing charges, and confirm that court fees are an allowable outlay. In other words, this is partly about money and partly about making the system easier to apply consistently.

That is why this otherwise technical Act of Sederunt is worth a second look. Signed by Lord President Paul Cullen on 18 August 2026, it does not rebuild Scotland’s expenses system from scratch. What it does is update a key figure, tidy up some wording, and remove doubt about court fees. For you as a reader, the takeaway is simple. From 10 October 2026, the unit rises to £22.10 for work carried out from that date, simple procedure wording is clearer, and court fees are expressly treated as allowable outlays. In legal administration, small wording changes can have very real effects.