The legislation.gov.uk record for the Act of Sederunt (Taxation of Judicial Expenses Rules) (Amendment) 2026 shows that the instrument was made on 18 August 2026, laid before the Scottish Parliament on 20 August 2026 and will come into force on 10 October 2026. It updates the 2019 rules used for the taxation of judicial expenses in the Court of Session, Sheriff Appeal Court and Sheriff Court. According to the operative text, the central financial change is in rule 3.2, where the value of the judicial expenses unit rises from £18.00 to £22.10. In practical terms, that lifts the base figure used where charges are calculated by reference to units under the existing rules.
The instrument also makes clear how the amendment has been brought forward. It states that the Court of Session approved draft rules submitted by the Scottish Civil Justice Council and then made the Act of Sederunt under powers in the Litigants in Person (Costs and Expenses) Act 1975 and the Courts Reform (Scotland) Act 2014. That point is more than procedural detail. It means the change sits inside the established court rules architecture rather than in a separate fees order or administrative circular. For solicitors, auditors of court and litigants in person, the relevant authority is the amended 2019 Rules themselves.
A second set of amendments concerns simple procedure. The legislation.gov.uk text shows that the heading to rule 3.7 is changed to “reduction of charges”, and the provision is recast so that it applies in any simple procedure case where expenses fall to be taxed or assessed by reference to a table of charges in schedule 5. The explanatory note says the purpose is to make clear that rule 3.7 relates to the reduction of charges. That is a clarification of drafting rather than a wholesale change in policy, but it should make the rule easier to identify and apply in lower-value claims, where clear wording can have a direct effect on how parties assess likely expenses.
The 2026 instrument also amends rule 4.2 on the allowance of outlays. It inserts the words “(including court fees)” after “outlays”, and the explanatory note states that this is intended to put beyond doubt that court fees are an allowable outlay. For court users, that clarification is operationally important. Court fees are a routine part of civil proceedings, and express recognition in the rules should narrow disputes about whether such sums can be included when expenses are taxed. The amount recoverable will still depend on the case and the ordinary rules on expenses, but the category itself is now stated directly.
The commencement provision is paired with a clear transitional rule. Paragraph 3 states that the increase in the unit has no effect in relation to fees payable for work carried out before 10 October 2026. That means the higher £22.10 rate applies only to work done on or after the commencement date. Work completed up to 9 October 2026 remains tied to the previous £18.00 unit. Where an account of expenses covers activity on both sides of the change, practitioners will need accurate file records so that pre- and post-commencement work can be distinguished.
The footnotes published with the instrument show that the 2019 Rules were last amended by S.S.I. 2023/223 and that the unit sum was last substituted by S.S.I. 2023/165. The 2026 amendment therefore continues an existing cycle of adjustment within the judicial expenses regime rather than introducing a new method of taxation. The practical effect is straightforward. Unit-based charges may increase for eligible work carried out from 10 October 2026; simple procedure cases gain clearer wording on reduction of charges; and court fees are expressly treated as allowable outlays. For litigants weighing the cost of raising or defending proceedings, and for solicitors advising on likely recovery or exposure, this is a technical rule change with immediate budgeting consequences.