1. Costs from the Defendants Perspective
Ryan FitzGerald
Solicitor/Managing Director

2. © DFG Legal Costs Accountants
What are costs?
There are three headings in which costs can be ordered/settled:
Party & Party
Solicitor and Client
Solicitor and Own Client
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3. What are Party and Party Costs?
Party and Party costs are costs belonging to the Client and are a heading of claim just like any other heading of special damage.
There are three requirements to recover Party and Party Costs in taxation:
There is a Court Order for costs in favour of the Party;
The costs claimed have been reasonably incurred; and
The Party has a legal liability to discharge the costs.
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4. Solicitor and Client Costs
Solicitor and Client costs function like party & party costs; however, they are paid on a more generous level and to some extent are a punitive award of costs. Costs are rarely awarded on Solicitor and Client basis in Ireland.
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5. Solicitor and Own Client Costs
These are the costs as contracted by you with your solicitor. As long as the work done is reasonable and falls under the terms of your contract it is recoverable.
The costs however can still be assessed based off of the nature and extent of the work by the Taxing Master and therefore can be reduced if excessive.
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6. What is the liability for costs?
Costs are a matter of contract. This contract is generally set out in what is known as a ‘Section 68’ letter. Solicitors are obliged to provide a Section 68 letter.
Under the Principle of Indemnity, the Plaintiff cannot recover on a Party & Party basis more than he is liable to pay out to his lawyers and experts.
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Fee Note
A Fee Note is a suggested fee for the work claimed. This is the common manner in which fees are raised. Generally, fee notes do not provide an adequate description of the work done for the purpose of taxation and more detail concerning the nature and extent of work done is required.
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Bill of Cost
A Bill of Cost is an itemised invoice reflecting the nature and extent of work done charged at the appropriate rates in accordance with the difficulty, complexity and time spent and what is allowed under Appendix W of the Rules of the Superior Courts. 
Bill of Costs should be prepared in accordance to Statute Order 99, Rule 28 (5) RSC 1986.
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9. Entitlement to a Bill of Costs
The paying party is always entitled to a Bill of Costs. When the parties cannot agree costs or one party requires clarity on the nature and extent of work done in support of the fees claimed, a Bill of Costs should be drawn.
Bills of Costs are formal and generally a professional Legal Costs Accountant is employed to draw the Bill of Costs. Most Legal Costs Accountants will not include any work that is not evident from the file.
A Bill of Costs may be challenged. Costs may not be recoverable if incurred or increased through over caution, negligence, mistake, by payment of special fees to Counsel, special charges, expenses to witnesses, other person or by any other unusual expense.
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10. What comprises the Instruction Fee?
Taking instructions to sue, defend, counterclaim or appeal or for any pleading, affidavit, preliminary act or a reference under Order 64, Rule 54;
Considering the facts or the law;
Attending on and corresponding with the Client;
Interviewing and Corresponding with the Witnesses;
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Arranging to obtain reports or advice from experts and plans, photographs and models;
Making searches in the public records office and elsewhere for relevant documents;
Inspecting any property or place material to the proceeding;
Perusing proceedings, affidavits and other relevant documents;
Where the cause or matter does not proceed to trial or hearing, the work done in connection with negotiation of a settlement; and
The general care and conduct of managing the case.
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The factors that the Taxing Master will consider when assessing a Solicitors’ Instructions Fee:
The complexity of the item or of the cause or matter which it arises and the difficulty and novelty of the questions involved.
2. The skills, specialised knowledge and responsibility required of and the time and labour expended by the Solicitor.
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The number and importance of the documents prepared and perused.
The place and circumstance in which the
business involved is transacted.
The importance of the cause or matter to the
Client.
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6.      Where money or property is involved its
amount or value.
7.       Any other fee and allowance payable to the Solicitor in respect of other items in the same cause or matter but only where work done in relation to those items has reduced the work which would otherwise have been necessary in the item in question.
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The factors the Taxing Master will take into account when assessing the fees of Counsel:
Counsel’s fees are assessed on the magnitude and complexity of the work done.
The fees can also be limited by the principal of indemnity and the fees of the opposing Counsel will be taken into account as a comparator.
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16. Counsels’ Fees for District Court Costs
in any defended case of contract, breach of contract, tort and claims for damages unconnected with contract
To the claimant's counsel when the amount recovered, or to the respondent's counsel when the amount claimed, in any defended case of contract, breach of contract, tort and claims for damages unconnected with contract—
Exceeds €2,000 and does not exceed €3,000
€500.00
Exceeds €3,000 and does not exceed €4,000
€550.00
Exceeds €4,000 and does not exceed €5,000
€600.00
Exceeds €5,000 and does not exceed €7,000
€750.00
Exceeds €7,000 and does not exceed €9,000
€800.00
Exceeds €9,000 and does not exceed €11,000
€850.00
Exceeds €11,000 and does not exceed €13,000
€950.00
Exceeds €13,000 and does not exceed €15,000
€1,050.00
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17. Counsels’ Fees for Circuit/High Court pre-Defence
Lawyers in general are not entitled to any costs prior to a Summons being issued.
Lawyers fees post Summons are determined by the nature and extent of work done.
The Settlement Fee should tax no greater than 3% of the quantum of the settlement.
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The factors the Taxing Master will take into account when assessing the fees of Experts:
The primary factor for assessing all fees is the nature and extent of work done (s27 Courts and Court Officers Act, 1995) Expert Fees will be assessed on the basis in which those fees are incurred. This is normally on an hourly basis.
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Costs Orders
Reserved Costs – If costs have been reserved at any point then the final order must include these costs if they are to be recovered.
Costs Thrown Away – Costs incurred by way of an act or omission. Frequently occurs where an adjournment is granted.
Costs of ‘This Days Hearing’ – Only entitles the party to one day of costs.
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‘Costs of the Day’ – Statutory definition, very limited.
Costs of the Motion – Costs of the motion solely.
Costs of the Proceedings – Costs against the party which you were successful against.
Costs of the Action – Costs of the entire matter (as discussed above)
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21. Costs and Multiple Defendants
If an action is settled, the paying parties will be liable for all reasonable work done against all of the Defendants. Generally, unless otherwise defined in the Settlement Agreement or by Court Order, the parties will be jointly and severally liable.
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If the action is run in a full trial and the Court finds only certain parties liable, the Costs recoverable by the successful party will only be recovered for the work done against the liable parties and not the other named Defendants
This should always be taken into account when deciding on whether or not to settle an action before hearing.
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23. Common Motions (High Court)
Judgement in Default of Appearance
This motion will cost you as follows:
Instructions Fee: €750.00
Motion Brief: €200.00
Stamp Duty: €
The Plaintiff can file this motion more than once until you file an Appearance or judgement is granted.
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24. Common Motions (High Court)
Judgement in Default of Defence
This motion will cost you as follows:
Instructions Fee: €850.00
Motion Brief: €200.00
Stamp Duty: €
The Plaintiff can file this motion more than once until you file a Defence or judgement is granted.
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25. Common Motions (High Court)
Motion to Compel Discovery
This motion will cost you as follows:
Instructions Fee: €1,250.00
Motion Brief: €
Stamp Duty: €
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26. Common Motions (High Court)
Motion to Compel Replies to Particulars
This motion will cost you as follows:
Instructions Fee: €950.00
Motion Brief: €250.00
Stamp Duty: €
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27. What if the Opposing Litigant refused to prepare a Bill of Costs?
This scenario is surprisingly common. It is normally a sign that something is wrong with the file.
Despite the delay the Order for Costs will remain and the paying party will be liable for the costs should a Bill of Costs ever be prepared and a Summons to Tax issues.
An Application can be made to the High Court to strike out the Summons to Tax on the basis of delay and prejudice relying upon the inherent jurisdiction of the High Court.
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28. Solicitor and Own Client
Time limits do not run against a Client if the Bill of Costs is not statute compliant.
The Bill of Costs must be signed and dated in accordance with the Attorney's and Solicitor's (Ireland) Act 1849.
The Client has a period of 12 months to demand that the Bill of Costs be taxed.
The Taxing Master may refuse jurisdiction if the Fees have already been discharged after the 12 month period.
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29. © DFG Legal Costs Accountants
Ryan FitzGerald Solicitor/Managing Director DFG Legal Costs Accountants, Suite 125, The Capel Building, St. Marys Abbey, Dublin 7
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