County Court Rules (Northern Ireland) 1981

Set-off and counterclaim in proceedings by and against the Crown

7.—(1) In proceedings by the Crown for the recovery of any taxes, duties or penalties, a defendant shall not be entitled to avail himself of any set-off or counterclaim.

(2) In any proceedings by the Crown other than those referred to in paragraph (1), a defendant shall not be entitled to avail himself of any set-off or counterclaim arising out of a right or claim to repayment in respect of any taxes, duties or penalties.

(3) A defendant shall not be entitled, without the leave of the judge (to be obtained on application of which notice has been given to the Crown before the beginning of a period of four days ending on the date of the application) to avail himself of any set-off or counterclaim if—

(a) the subject matter of the set-off or counterclaim does not relate to the government department in whose name the proceedings are brought; or

(b) the proceedings are brought in the name of the Attorney-General.

(4) In proceedings against the Crown, the Crown shall not be entitled, without the leave of the judge (to be obtained on application of which notice has been given to the plaintiff before the beginning of a period of four days ending on the date of the application), to avail itself of any set-off or counterclaim if—

(a) the Crown is sued in the name of a government department and the subject matter of the set-off or counterclaim does not relate to that department; or

(b) the Crown is sued in the name of the Attorney-General.