How to apply for taxation of costs in Uganda
In brief
Taxation is the court process for assessing the costs payable — whether between the winning and losing parties, or between an advocate and their own client. The successful party (or the advocate) files a bill of costs, which a taxing officer examines and assesses item by item under the Advocates (Remuneration and Taxation of Costs) Regulations, 1982. The taxing officer gives notice of taxation, hears objections, and taxes off items that are excessive or not properly chargeable. A party dissatisfied with the taxation may seek a reference to a judge.
1. Governing law
Costs in litigation are quantified by taxation under the Advocates (Remuneration and Taxation of Costs) Regulations, 1982 (S.I. 123 of 1982), read with the Civil Procedure Rules. A bill of costs is drawn up and a taxing officer assesses it: the taxing officer gives notice of taxation to the parties (reg. 9), and may tax costs as between advocate and client on the application of either the advocate or the client, requiring an itemised bill where the bill was rendered in summarised or block form (reg. 10). The taxing officer allows items properly incurred and reasonable, and taxes off (disallows or reduces) items that are excessive, unnecessary or not chargeable, applying the scales in the Regulations. Costs between parties follow the event unless the court orders otherwise (the loser ordinarily pays the winner's taxed costs), separately from what an advocate may charge their own client. A party aggrieved by the taxing officer's decision may, within the time allowed, apply for the taxation to be reviewed by a judge (a reference). Statutory text verified against the consolidated Laws of Uganda as at 31 December 2023. Sourced from the Uganda Legal Information Institute (ulii.org).
2. Key statutes & rules
- Advocates (Remuneration and Taxation of Costs) Regulations, 1982 (S.I. 123 of 1982) — taxation of a bill of costs by a taxing officer; reg. 9 (notice of taxation); reg. 10 (taxation as between advocate and client on either party's application; itemised bill where rendered in block form); the scales of remuneration; reference of a taxation to a judge.
- Civil Procedure Rules — costs follow the event unless the court orders otherwise; procedure for bills of costs.
3. Practical guidance
Obtain the order for costs (e.g. 'costs to the plaintiff'), which is the basis for taxation.
Draw up an itemised bill of costs using the scales in the Advocates (Remuneration and Taxation of Costs) Regulations, 1982.
File the bill and obtain a taxation date; the taxing officer gives notice of taxation to the other side (reg. 9).
Attend the taxation and justify each item; the taxing officer taxes off excessive or improper items.
If dissatisfied with the taxed amount, apply within the time allowed for the taxation to be referred to a judge for review.
This note is a practitioner orientation, not legal advice, and does not create an advocate–client relationship. Ugandan law changes and chapter and section numbers were revised in the 2023 Laws of Uganda. Verify every statute, rule and authority against the current primary source — and the specific facts of your matter — before filing or relying on it.