Expenses in Simple Procedure Scotland: Court Fees, Officer Costs and Recovery
Court Fees for Filing
The SCTS court fees for lodging a Simple Procedure claim (effective 1 April 2026) are:
- £23 for claims valued at £300 or less
- £127 for claims between £300.01 and £5,000
These filing fees are recoverable from the debtor as part of the decree award — the sheriff adds them to the sum the debtor must pay.
If you need to appeal to the Sheriff Appeal Court, the marking fee is £74.
Judicial Expenses Caps
Judicial expenses (the legal costs you can recover from the losing party) in Simple Procedure are capped by the Sheriff Court Simple Procedure (Limits on Award of Expenses) Order 2016:
| Claim Value | Maximum Expenses Recoverable |
|---|---|
| Up to £300 | Nil (court fees only) |
| £300.01–£1,500 | £150 |
| £1,500.01–£3,000 | 10% of claim value |
| £3,000.01–£5,000 | 10% of first £3,000 plus 20% of excess over £3,000 |
These caps exist because Simple Procedure is designed for litigants in person. The amounts reflect what unrepresented parties might reasonably spend, not solicitor-scale fees.
The Pro Forma Account of Expenses
Since the Sheriff Appeal Court's ruling in Cabot Financial (UK) Limited v Jordan Walls [2025] SAC (Civ) 13 on 21 May 2025, claimants seeking expenses in undefended Simple Procedure claims must provide the court with an account before the case is decided. SCTS provides a pro forma for claimants who are not legally represented.
For an undefended claim, a fixed block sum is no longer sufficient. The court assesses the submitted account under Rule 3.7 of the Act of Sederunt (Taxation of Judicial Expenses Rules) 2019, which applies percentage deductions:
- An initial 10% deduction on all allowable fees
- A further 50% deduction for claims under £1,000
- A further 25% deduction for claims from £1,000 to £2,500
You must provide the account before the case is decided so the court can assess the claimed expenses.
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Sheriff Officer Fees
Sheriff Officer fees for serving documents and executing diligence are statutory, regulated by Acts of Sederunt. Typical outlays include:
- Serving a Charge for Payment: approximately £40–£85 plus VAT
- Executing a bank arrestment: approximately £70–£120 plus VAT
- Executing an earnings arrestment: approximately £70–£110 plus VAT
These fees are added to the amount the debtor owes and are recoverable from them. However, if the debtor is insolvent or the enforcement attempt fails (for example, a bank account holds less than the £1,000 protected minimum balance), you bear those costs.
Failed execution outlays, specialised tracing costs, and VAT may require upfront payment by you and are not always fully recoverable.
Judicial Interest
On top of expenses, judicial interest accrues at the current 8% per annum rate on the principal decree sum under section 9 of the Sheriff Courts (Scotland) Extracts Act 1892, as amended. If the Decision Form specifies a different rate, use that rate. Interest runs from the date specified in the Decision Form until full payment and is recoverable from the debtor.
How Recovery Funds Are Allocated
When partial payments come in, they must be applied in a strict statutory order:
- Sheriff Officer outlays and enforcement fees first
- Accrued judicial interest second
- Judicial expenses third
- Principal debt last
This means early recoveries go toward enforcement costs before reducing the original debt. Track every payment and deduction in a recovery ledger — the enforcement guide includes a ready-to-use ledger template alongside the full expenses breakdown and worked examples.
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