General guidance on witness expenses applicable to all witness types
If it is necessary to cite a witness to attend court, the expense is recoverable as an outlay in your account. This is subject to the outlay satisfying the statutory tests of taxation, as prescribed in regulation 4 of the Civil Legal Aid (Scotland) (Fees) Regulations 1989.
You are personally liable for the fees and expenses of a witness cited to appear at court.
In determining whether the outlay is reasonable, we will consider if the fees would be paid to a witness if the case was not legally aided.
Value added tax
Where any witness is a taxable person, the amount of value added tax may be added by the witness to the witness’s note of fee. You are responsible to pay this amount to the witness.