Assessed & Prescribed Fees under Schedule 2

Schedule 2 identifies two distinct categories for calculating how a fee is payable, which we refer to as ‘prescribed’ and ‘assessed’ fees.

Prescribed fees are payable in accordance with paragraph 1 of the notes on the operation which states:

“Subject to the following provisions of this Schedule, fees including those within a range of fees, shall be determined or calculated by the Board, and in the event of a question or dispute by the auditor, in accordance with the Table of Fees in this Schedule.”

Prescribed fees are mostly set at standard levels and where we are satisfied a fee is payable the standard fees cannot be increased or decreased, subject to the caveat where apportionment of fees may apply.

You should refer to the separate guidance on apportionment for further information.

In addition, a small number of fees are payable within a range. Those fees are payable in accordance with paragraph 6 (hearings) and 8 (written work) of the notes on the operation.

Where a fee is payable within a range and you claim a fee above the base rate you must justify the level of fee claimed with reference to the factors which are set out in any corresponding note on the operation.

Assessed fees are payable in accordance with paragraph 2 of the notes on the operation which states:

Paragraph 2 of the notes on the operation states:

“Where the Table of Fees does not prescribe a fee for any item of work the Board, or as the case may be the auditor, shall allow such fee as appears appropriate to provide reasonable remuneration for the work with regard to all the circumstances, including the general levels of fees in the Table of Fees.”

In practice the application of assessed fees in criminal proceedings are very rarely engaged but where they are applied we will have regard to the Inner House decision in the hearing on Note of Objections to the Auditor’s Report by Mungo Bovey, KC. in the application of AB, [2021] CSIH 3, which was a case in which there was no prescribed fee for the class of proceedings.

Paragraph 2 of the notes on the operation can be engaged where there is no prescribed fee for an item of work.

The Bovey Noter decision very helpfully clarifies a number of factors and the general approach that should be adopted on the application of payment of ‘assessed fees’.

They include:

• the reference to “including the general levels of fees in the Tables of Fees” does not mean that SLAB or the Auditor should treat the fee as if it were a prescribed fee
• a more flexible and wider approach, having regard to all the circumstances requires to be adopted. One of the circumstances is the general levels of fees in the Tables of Fees, but it is not the only one
• the overriding aim is to provide reasonable remuneration for the work, due regard being had to economy
• the notes on the operation in paragraph 5 in relation to preparation do not apply to ‘assessed fees’ and only apply to prescribed fees.

Where you are claiming a fee that requires to be calculated as an ‘assessed fee’ it is helpful to provide a brief description in support of an item of work with reference to the general level of fees in the Table of Fees or any other relevant circumstances.