Recovery of value added tax
3.—(1) Subject to paragraph (2), in a decree there shall be added after the words "witnesses' expenses“the words ”and, in addition, any sum for value added tax recoverable by the plaintiff [or (in the case of a dismiss) defendant]".
(2) Paragraph (1) shall not apply to a summary or default decree or a decree in undefended or in equity proceedings or where value added tax is not recoverable by the successful party under Rule 4 of Order 55.
(3) Before serving notice of intent under the Judgment Enforcement Rules (Northern Ireland) 1981 to enforce a decree which orders the recovery of value added tax as provided for in Rule 4 of Order 55, the party in whose favour the decree was given shall forward the decree together with a certificate in Form 153 to the Office and the chief clerk shall endorse on the decree a statement to the effect that value added tax in the appropriate amount has been certified.