Preparation and submission of your account

A claim for interim payment may be submitted under regulation 33ZB of The Legal Aid (Scotland) Act 1986.

• the first interim claim may be submitted no earlier than the date three months following the date on which we gave notice in writing of the grant of legal aid
• a second or subsequent interim claim may be submitted at intervals of not less than three months after the date of the immediately preceding claim in that case.

In cases of exceptional hardship we can also consider a claim, on cause shown.

The manner in which fees are to be submitted and paid is covered in the protocol between the Scottish Legal Aid Board and the Faculty of Advocates, effective from 1 October 2022.

Although solicitor-advocates are not members of the Faculty of Advocates, the same rules apply to ensure consistency of approach in how all “counsel” for the purposes of the fees regulations are dealt with.

Where you accept an offer of payment, either through negotiation with your clerk or following taxation, which is less than the payment we have made as an interim payment you must make the necessary repayment to the Legal Aid Fund.
33ZC(2) of The Legal Aid (Scotland) Act 1986 states:

“Where the sum paid out of the Fund exceeds the sum that would, but for section 33(6), be payable under section 4(2)(a) in connection with the provision of the legal aid or advice and assistance, the solicitor or (as the case may be) counsel is liable to the Board for the difference between the sums.”

In criminal legal aid cases counsel should submit their final claim via email at faculty@slab.org.uk within four months of:

• the date of conclusion of the case; or
• the date of conclusion of counsel’s involvement in the case where the proceedings have not concluded.

The relevant fees regulations provide us with a discretion to accept late accounts but only where you are able to provide us with a special reason.

Examples of a possible ‘special reason’ are:

• the lengthy incapacity or death of counsel
• fire or other accidental damage to your office
• significant disruption of your administration as a result of circumstances that could not reasonably have been avoided; or
• the circumstances were within your control, and ought to have been foreseen, but the oversight was nonetheless justifiable given the particular circumstances of the case.

We are unlikely to accept forgetfulness, ignorance of the regulations, lack of staff or a law accountant’s delay as special reasons.

Where you are aware that your account may be late you are encouraged to contact us in advance of the expiry of the relevant time period to seek an extension of time to submit your account.

Where work done by counsel constitutes a supply of services in respect of which value-added tax is chargeable, we will add to the amount of fees allowable an amount equal to the amount of Value Added Tax (VAT) chargeable.

You should refer to our separate policy and guidance in relation to the application of VAT on counsel’s fees and outlays.

That guidance is of particular importance to counsel who accept instructions and provide legal services to clients who have not been granted a right or permission to remain in the UK.