Travel outlays

You are entitled to claim the cost of related travel outlays incurred (including mileage) where a fee is chargeable for the travel.

In line with HM Revenue and Customs rules, mileage attracts VAT based on the rate applicable on the date when the travel was incurred.

Including outlays within your account
General guidance on witness expenses applicable to all witness types

In this section

The Account (outlays)

Including outlays within your account

Find out how to include outlays in your account and what documentation you should lodge in support to ensure payment of outlays.

The Account (outlays)

General guidance on witness expenses applicable to all witness types

Find out about the legal aid rates payable for witnesses and whether value added tax can be added to a witness’s note of fee.

The Account (outlays)

Outlays for expert witnesses cited to attend court

Find out what outlays are chargeable for an expert witness cited to attend court, including travel, accommodation and subsistence costs.

The Account (outlays)

Outlays for professional witnesses cited to attend court

Find out what the definition is of a professional witness and what outlays to professional witnesses are chargeable including police witnesses and interpreters.

The Account (outlays)

Outlays for ordinary witnesses cited to attend court

Find out what outlays can be claimed for ordinary witnesses cited to attend court, including travel, subsistence and child minding costs.

The Account (outlays)

Fees payable to Sheriff officers and Messengers at arms

Find out when you can recover the cost of instructing sheriff officers or messengers at arms as an outlay.

The Account (outlays)

Counsels fees

Find out whether counsel’s fees are considered an outlay and how they are paid.