The European Parliamentary Elections Regulations 2004

Taxation of returning officer’s and local returning officer’s account E+W+S

16.—(1) An application for a returning officer’s or local returning officer’s account to be taxed shall be made—

(a) where the account relates to an election in an electoral region in England or Wales, to the county court,

(b) where the account relates to an election in Scotland, to the Auditor of the Court of Session,

(c) where the account is the account of the local returning officer for the Gibraltar local counting area, to the Gibraltar court,

and in this regulation the expression “the court” means that court or Auditor.

(2) On any such application the court has jurisdiction to tax the account in such manner and at such time and place as the court thinks fit, and finally to determine the amount payable to the returning officer.

(3) On any such application the returning officer or local returning officer may apply to the court to examine any claim made by any person against him in respect of matters charged in the account; and the court, after notice given to the claimant and after giving him an opportunity to be heard and to tender any evidence, may allow or disallow or reduce the claim objected to with or without costs; and the determination of the court shall be final for all purposes and as against all persons.

(4) In paragraph (1)(a), the reference to an account which relates to an electoral region in England shall be construed as including a reference to an account which relates to the whole of the combined region.