SCHEDULE 5Procedure in First-tier Tribunal and Upper Tribunal
Part 1Tribunal Procedure Rules
Costs and expenses
12
(1)
Rules may make provision for regulating matters relating to costs, or (in Scotland) expenses, of proceedings before the First-tier Tribunal or Upper Tribunal.
(2)
The provision mentioned in sub-paragraph (1) includes (in particular)—
(a)
provision prescribing scales of costs or expenses;
(b)
provision for enabling costs to undergo detailed assessment in England and Wales by F1the county court or the High Court;
(c)
provision for taxation in Scotland of accounts of expenses by an Auditor of Court;
(d)
provision for enabling costs to be taxed in Northern Ireland in F1the county court or the High Court;
(e)
provision for costs or expenses—
(i)
not to be allowed in respect of items of a description specified in Rules;
(ii)
not to be allowed in proceedings of a description so specified;
(f)
provision for other exceptions to either or both of subsections (1) and (2) of section 29.