ORDER 59
Costs
PRELIMINARY
Interpretation (O. 59, r. 1)
1.—(1)  In this Order —
“contentious business” has the same meaning as in the Legal Profession Act (Cap. 161);
“costs” includes fees, charges, disbursements, expenses and remuneration;
“standard basis” and “indemnity basis” have the same meanings assigned to them by Rule 27(2) and (3), respectively;
“taxed costs” means costs taxed in accordance with this Order.
(2)  In this Order, references to a fund, being a fund out of which costs are to be paid or which is held by a trustee or personal representative, include references to any estate or property, whether movable or immovable, held for the benefit of any person or class of persons; and references to a fund held by a trustee or personal representative include references to any fund to which he is entitled (whether alone or together with any other person) in that capacity, whether the fund is for the time being in his possession or not.
(3)  The item mentioned in the first column of the table below, when used in an order for costs, shall have the effect indicated in the second column of that table.
TABLE
Term
 
Effect
“Costs”
 
Where this order is made in interlocutory proceedings, the party in whose favour it is made shall be entitled to his costs in respect of those proceedings whatever the outcome of the cause or matter in which the proceedings arise;
“Costs reserved”
 
The party in whose favour an order for costs is made at the conclusion of the cause or matter in which the proceedings arise shall be entitled to his costs of the proceedings in respect of which this order is made unless the Court orders otherwise;
“Costs in any event”
 
This order has the same effect as an order for “costs” except that the costs shall be taxed only after the conclusion of the cause or matter in which the proceedings arise;
“Costs here and below”
 
The party in whose favour this order is made shall be entitled not only to his costs in respect of the proceedings in which it is made but also to his costs of the same proceedings in any lower court, tribunal or other body constituted under any written law or in arbitral proceedings;
“Costs in the cause” or “costs in application”
 
The party in whose favour an order for costs is made at the conclusion of the cause or matter in which the proceedings arise shall be entitled to his costs of the proceedings in respect of which such an order is made;
“Plaintiff’s costs in the cause” or “Defendant’s costs in the cause”
 
The plaintiff or defendant, as the case may be, shall be entitled to his costs of the proceedings in respect of which such an order is made if judgment is given in his favour in the cause or matter in which the proceedings arise, but he shall not be liable to pay the costs of any other party in respect of those proceedings if judgment is given in favour of any other party or parties in the cause or matter in question;
“Costs thrown away”
 
Where proceedings or any part thereof have been ineffective or have been subsequently set aside, the party in whose favour this order is made shall be entitled to his costs of those proceedings or that part in respect of which it is made.
Application (O. 59, r. 2)
2.—(1)  Where by virtue of any written law the costs of or incidental to any proceedings before an arbitrator or umpire or before a tribunal or other body constituted under any written law, not being proceedings in the General Division, are taxable in the General Division, this Order shall have effect in relation to proceedings for taxation of those costs as it has effect in relation to proceedings for taxation of the costs of or arising out of proceedings in the General Division.
[S 1043/2020 wef 02/01/2021]
(2)  Subject to the express provisions of any written law and of these Rules, the costs of and incidental to proceedings in the Supreme Court or the State Courts, including the administration of estates and trusts, shall be in the discretion of the Court, and the Court shall have full power to determine by whom and to what extent the costs are to be paid.
[S 671/2014 wef 01/10/2014]
[S 850/2014 wef 01/01/2015]
ENTITLEMENT TO COSTS
When costs to follow the event (O. 59, r. 3)
3.—(1)  Subject to the following provisions of this Order, no party shall be entitled to recover any costs of or incidental to any proceedings from any other party to the proceedings except under an order of the Court.
(2)  If the Court in the exercise of its discretion sees fit to make any order as to the costs of or incidental to any proceedings, the Court shall, subject to this Order, order the costs to follow the event, except when it appears to the Court that in the circumstances of the case some other order should be made as to the whole or any part of the costs.
(3)  The costs of and occasioned by any amendment made without leave in the writ of summons or any pleadings shall be borne by the party making the amendment, unless the Court otherwise orders.
(4)  The costs of and occasioned by any application to extend the time fixed by these Rules, or any direction or order thereunder, for serving or filing any document or doing any other act (including the costs of any order made on the application) shall be borne by the party making the application, unless the Court otherwise orders.
(5)  If a party on whom a notice to admit facts is served under Order 27, Rule 2 refuses or neglects to admit the facts within 14 days after the service on him of the notice or such longer time as may be allowed by the Court, the costs of proving the facts shall be paid by him, unless the Court otherwise orders.
(6)  If a party —
(a)on whom a list of documents is served in pursuance of any provision of Order 24; or
(b)on whom a notice to admit documents is served under Order 27, Rule 5,
gives notice of non-admission of any of the documents in accordance with Order 27, Rule 4(2) or 5(2), as the case may be, the costs of proving that document shall be paid by him, unless the Court otherwise orders.
(7)  Where a defendant by notice in writing and without leave discontinues his counterclaim against any party or withdraws any particular claim made by him therein against any party, that party shall, unless the Court otherwise directs, be entitled to his costs of the counterclaim or his costs occasioned by the claim withdrawn, as the case may be, incurred to the time of receipt of the notice of discontinuance or withdrawal.
(8)  Where a plaintiff accepts money paid into Court by a defendant who counterclaimed against him, then, if the notice of payment given by that defendant stated that he had taken into account and satisfied the cause of action or, as the case may be, all the causes of action in respect of which he counterclaimed, that defendant shall, unless the Court otherwise directs, be entitled to his costs of the counterclaim incurred to the time of receipt of the notice of acceptance by the plaintiff of the money paid into Court.
(9)  Where any person claiming to be a creditor comes in to prove his title, debt or claim in relation to a company in pursuance of any such notice as is mentioned in Order 88, Rule 10, he shall, if his claim succeeds, be entitled to his costs incurred in establishing it, unless the Court otherwise directs, and, if his claim or any part thereof fails, may be ordered to pay the costs of any person incurred in opposing it.
(10)  Where a claimant is entitled to costs under paragraph (9), the amount of the costs shall be fixed by the Court unless it thinks fit to direct taxation and the amount fixed or allowed shall be added to the claimant’s debt.
Stage of proceedings at which costs to be dealt with (O. 59, r. 4)
4.—(1)  Costs may be dealt with by the Court at any stage of the proceedings or after the conclusion of the proceedings; and any costs ordered shall be paid forthwith notwithstanding that the proceedings have not been concluded, unless the Court otherwise orders.
(2)  In the case of an appeal, the costs of the proceedings giving rise to the appeal, as well as the costs of the appeal and of the proceedings connected with it, may be dealt with by the Court hearing the appeal; and in the case of any proceedings transferred or removed to the General Division from any other court, the costs of the whole proceedings, both before and after the transfer or removal, may be dealt with by the Court to which the proceedings are transferred or removed.
[S 1043/2020 wef 02/01/2021]
(3)  Where under paragraph (2) the Court makes an order as to the costs of any proceedings before another Court, Rules 27, 30 and 31 shall not apply in relation to those costs, but, except in relation to costs of proceedings transferred or removed from a State Court, the order —
(a)shall specify the amount of the costs to be allowed;
(b)shall direct that the costs shall be assessed by the Court before which the proceedings took place; or
[S 671/2014 wef 01/10/2014]
[S 850/2014 wef 01/01/2015]
(c)if the order is made on appeal from a State Court in relation to proceedings in that Court, may direct that the costs shall be taxed by the Registrar of the Supreme Court.
[S 671/2014 wef 01/10/2014]
[S 850/2014 wef 01/01/2015]
(d)[Deleted by S 850/2014 wef 01/01/2015]
[S 671/2014 wef 01/10/2014]
[S 850/2014 wef 01/01/2015]
Special matters to be taken into account in exercising discretion (O. 59, r. 5)
5.  The Court in exercising its discretion as to costs shall, to such extent, if any, as may be appropriate in the circumstances, take into account —
(a)any payment of money into Court and the amount of such payment;
(b)the conduct of all the parties, including conduct before and during the proceedings;
(c)the parties’ conduct in relation to any attempt at resolving the cause or matter by mediation or any other means of dispute resolution; and
(d)in particular, the extent to which the parties have followed any relevant pre-action protocol or practice direction for the time being issued by the Registrar.
Restriction of discretion to order costs (O. 59, r. 6)
6.—(1)  Notwithstanding anything in this Order or under any written law, unless the Court is of opinion that there was no reasonable ground for opposing the will, no order shall be made for the costs of the other side to be paid by the party opposing a will in a probate action who has given notice with his defence to the party setting up the will that he merely insists upon the will being proved in solemn form of law and only intends to cross-examine the witnesses produced in support of the will.
(2)  Where a person is or has been a party to any proceedings in the capacity of trustee, personal representative or mortgagee, he shall, unless the Court otherwise orders, be entitled to the costs of those proceedings, in so far as they are not recovered from or paid by any other person, out of the fund held by the trustee or personal representative or out of the mortgaged property, as the case may be; and the Court may otherwise order only on the ground that the trustee, personal representative or mortgagee has acted unreasonably or, in the case of trustee or personal representative, has in substance acted for his own benefit rather than for the benefit of the fund.
Costs due to unnecessary claims or issues (O. 59, r. 6A)
6A.  In addition to and not in derogation of any other provision in this Order, where a party has failed to establish any claim or issue which he has raised in any proceedings, and has thereby unnecessarily or unreasonably protracted, or added to the costs or complexity of those proceedings, the Court may order that the costs of that party shall not be allowed in whole or in part, or that any costs occasioned by that claim or issue to any other party shall be paid by him to that other party, regardless of the outcome of the cause or matter.
Costs arising from misconduct or neglect (O. 59, r. 7)
7.—(1)  Where it appears to the Court in any proceedings that anything has been done, or that any omission has been made, unreasonably or improperly by or on behalf of any party, the Court may order that the costs of that party in respect of the act or omission, as the case may be, shall not be allowed and that any costs occasioned by it to any other party shall be paid by him to that other party.
(2)  Without prejudice to the generality of paragraph (1), the Court shall for the purpose of that paragraph have regard in particular to the following matters:
(a)the omission to do anything the doing of which would have been calculated to save costs;
(b)the doing of anything calculated to occasion, or in a manner or at a time calculated to occasion unnecessary costs; and
(c)any unnecessary delay in the proceedings.
(3)  The Court may, instead of giving an order under paragraph (1) in relation to anything done or omission made, direct the Registrar to inquire into it and, if it appears to him that such an order should have been given in relation to it, to act as if the appropriate order had been given.
(4)  The Registrar shall, in relation to anything done or omission made in the court of taxation and in relation to any failure to procure taxation, have the same power to disallow or to award costs as the Court has under paragraph (1) to order that costs shall be disallowed to or paid by any party.
(5)  Where a party entitled to costs fails to procure or fails to proceed with taxation, the Registrar in order to prevent any other parties being prejudiced by that failure, may allow the party so entitled a nominal or other sum for costs or may certify the failure and the costs of the other parties.
Costs of taxation proceedings (O. 59, r. 7A)
7A.—(1)  Subject to the provisions of any written law and this Order, the party whose bill is being taxed shall be entitled to his costs of the taxation proceedings.
(2)  The party liable to pay the costs of the proceedings which gave rise to the taxation proceedings may make a written offer to pay a specific sum in satisfaction of those costs which is expressed to be “without prejudice except as to the costs of taxation” at any time before the expiration of 7 days after the delivery to him of a copy of the bill of costs under Rule 22 and, where such an offer is made, the fact that it has been made shall not be communicated to the Registrar until the question of the costs of the taxation proceedings falls to be decided.
(3)  The Registrar may take into account any offer made under paragraph (2) which has been brought to his attention.
Personal liability of solicitor for costs (O. 59, r. 8)
8.—(1)  Subject to this Rule, where it appears to the Court that costs have been incurred unreasonably or improperly in any proceedings or have been wasted by failure to conduct proceedings with reasonable competence and expedition, the Court may make against any solicitor whom it considers to be responsible (whether personally or through an employee or agent) an order —
(a)disallowing the costs as between the solicitor and his client; and
(b)directing the solicitor to repay to his client costs which the client has been ordered to pay to other parties to the proceedings; or
(c)directing the solicitor personally to indemnify such other parties against costs payable by them.
(2)  No order under this Rule shall be made against a solicitor unless he has been given a reasonable opportunity to appear before the Court and show cause why the order should not be made, except where any proceedings in Court or in Chambers cannot conveniently proceed, and fails or is adjourned without useful progress being made —
(a)because of the failure of the solicitor to attend in person or by a proper representative; or
(b)because of the failure of the solicitor to deliver any document for the use of the Court which ought to have been delivered or to be prepared with any proper evidence or account or otherwise to proceed.
(3)  Before making an order under this Rule, the Court may, if it thinks fit, refer the matter (except in the case of undue delay in the drawing up of, or in any proceedings under, any order or judgment as to which the Registrar has reported to the Court) to the Registrar for inquiry and report and direct the solicitor in the first place to show cause before him.
(4)  The Court may, if it thinks fit, direct or authorise the Attorney-General to attend and take part in any proceedings or inquiry under this Rule, and may make such order as it thinks fit as to the payment of his costs.
(5)  The Court may direct that notice of any proceedings or order against a solicitor under this Rule shall be given to his client in such manner as may be specified in the direction.
(6)  Where in any proceedings before the Registrar on taxation the solicitor representing any party is guilty of neglect or delay or puts any other party to any unnecessary expense in relation to those proceedings, the Registrar may direct the solicitor to pay costs personally to any of the parties to those proceedings; and where any solicitor fails to leave his bill of costs for taxation within the time fixed by an order of Court or otherwise delays or impedes the taxation, then, unless the Registrar otherwise directs, the solicitor shall not be allowed the fees to which he would otherwise be entitled for drawing his bill of costs and for attending the taxation.
(7)  On the taxation of any bill of costs, if one-half or more of the total amount of the bill is taxed off, the Registrar shall have the power to make one or both of the following orders:
(a)that the solicitor who presented the bill be disallowed the costs for the work done for and in the taxation of costs;
(b)that the solicitor who presented the bill —
(i)stamp the bill with the whole of the amount of fees which would be payable if the bill was allowed by the Registrar at the full amount thereof;
(ii)be entitled to be reimbursed by the paying party (in the case of a bill between party and party) or his client (in the case of a bill between the solicitor and his client) only the amount of fees payable on the amount allowed on taxation;
(iii)pay personally the difference between the amounts of fees mentioned in sub-paragraphs (i) and (ii) above; and
(iv)pay personally the fee payable for the Registrar’s Certificate.
(8)  Where the Registrar makes one or both of the orders under paragraph (7), he shall make a note to that effect on the bill of costs and the order(s) shall be included in the Registrar’s Certificate.
Fractional or gross sum in place of taxed costs (O. 59, r. 9)
9.—(1)  Subject to this Order, where under these Rules or any order or direction of the Court costs are to be paid to any person, that person shall be entitled to his taxed costs.
(2)  Paragraph (1) shall not apply to costs which under any order or direction of the Court —
(a)are to be paid to a receiver appointed by the General Division under section 4(10) of the Civil Law Act (Cap. 43) in respect of his remuneration, disbursements or expenses; or
[S 1043/2020 wef 02/01/2021]
(b)are to be assessed or settled by the Registrar, but Rules 27, 30 and 31 shall apply in relation to the assessment or settlement by the Registrar of costs which are to be assessed or settled as aforesaid.
(3)  Where a writ in an action is endorsed in accordance with Order 6, Rule 2(1)(b) and judgment is entered in default of appearance or of defence for the amount claimed for costs (whether alone or together with any other amount claimed), paragraph (1) shall not apply to those costs; but if the amount claimed for costs as aforesaid is paid in accordance with the endorsement (or is accepted by the plaintiff as if so paid) the defendant shall nevertheless be entitled to have those costs taxed.
(4)  The Court in awarding costs to any person may direct that, instead of taxed costs, that person shall be entitled —
(a)to a proportion specified in the direction of the taxed costs or to the taxed costs from or up to a stage of the proceedings so specified; or
(b)to a gross sum so specified in lieu of taxed costs.
When a party may sign judgment for costs without an order (O. 59, r. 10)
10.—(1)  Where —
(a)a plaintiff by notice in writing and without leave either wholly discontinues his action against any defendant or withdraws any particular claim made by him therein against any defendant; or
(b)an action, a cause or matter is deemed discontinued,
the defendant may, unless the Court otherwise orders, tax his costs of the action, cause or matter and if the taxed costs are not paid within 4 days after taxation, may sign judgment for them. The reference to a defendant in this paragraph shall be construed as a reference to the person (howsoever described) who is in the position of defendant in the proceeding in question, including a proceeding on a counterclaim.
(2)  If a plaintiff accepts money paid into Court in satisfaction of the cause of action, or all the causes of action, in respect of which he claims, or if he accepts a sum or sums paid in respect of one or more specified causes of action and gives notice that he abandons the others, then subject to paragraph (4), he may, after 4 days from payment out and unless the Court otherwise orders, tax his costs incurred to the time of receipt of the notice of payment into Court and 48 hours after taxation may sign judgment for his taxed costs.
(3)  Where a plaintiff in an action for libel or slander against several defendants sued jointly accepts money paid into Court by one of the defendants, he may, subject to paragraph (4), tax his costs and sign judgment for them against that defendant in accordance with paragraph (2).
(4)  Where money paid into Court in an action is accepted by the plaintiff after the trial or hearing has begun, the plaintiff shall not be entitled to tax his costs under paragraph (2) or (3).
(5)  When an appeal is deemed to have been withdrawn under Order 55D, Order 56A or Order 57 —
(a)the respondent may tax his costs of and incidental to the appeal, and, if the taxed costs are not paid within 4 days after taxation, may sign judgment for them; and
(b)any sum of money lodged in Court as security for the costs of the appeal shall be paid out to the respondent towards satisfaction of the judgment for taxed costs without an order of the Court and the balance, if any, shall be paid to the appellant.
[S 1043/2020 wef 02/01/2021]
When order for taxation of costs not required (O. 59, r. 11)
11.—(1)  When an action or application is dismissed with costs, or an order of the Court directs the payment of any costs, or any party is entitled under Rule 10 to tax his costs, no order directing the taxation of those costs need be made.
(2)  Where a summons is taken out to set aside with costs any proceeding on the ground of irregularity and the summons is dismissed but no direction is given as to costs, the summons is to be taken as having been dismissed with costs.
Powers of Registrar to tax costs (O. 59, r. 12)
12.—(1)  The Registrar of the Supreme Court shall have power to tax —
(a)the costs of or arising out of any cause or matter in the Supreme Court;
(b)the costs directed by an award made on a reference to arbitration under any written law or pursuant to an arbitration agreement to be paid;
(c)any other costs the taxation of which is directed by an order of the Court; and
(d)any costs directed to be taxed or settled by or under any written law.
(2)  The Registrar of the State Courts shall have power to tax —
(a)the costs of or arising out of any cause or matter in the State Courts;
(b)any other costs the taxation of which is directed by an order of the Court; and
(c)any costs directed to be taxed or settled by or under any written law.
(3)  [Deleted by S 850/2014 wef 01/01/2015]
Supplementary powers of Registrar (O. 59, r. 13)
13.  The Registrar may, in the discharge of his functions with respect to the taxation of costs —
(a)take an account of any dealings in money made in connection with the payment of the costs being taxed, if the Court so directs;
(b)require any party represented jointly with any other party in any proceedings before him to be separately represented;
(c)examine any witness in those proceedings; and
(d)direct the production of any document which may be relevant in connection with those proceedings.
Extension, etc., of time (O. 59, r. 14)
14.—(1)  The Registrar may —
(a)extend the period within which a party is required under this Order to begin proceedings for taxation or to do anything in or in connection with proceedings before the Registrar; and
(b)where no period is specified under this Order or by the Court for the doing of anything in or in connection with such proceedings, specify the period within which the thing is to be done.
(2)  Where an order of the Court specifies a period within which anything is to be done by or before the Registrar then, unless the Court otherwise directs, the Registrar may from time to time extend the period so specified on such terms (if any) as he thinks just.
(3)  The Registrar may extend any such period as is referred to in paragraphs (1) and (2) although the application for extension is not made until after the expiration of that period.
Interim certificates (O. 59, r. 15)
15.—(1)  The Registrar may from time to time in the course of the taxation of any costs by him issue an interim certificate for any part of those costs which has been taxed.
(2)  If, in the course of the taxation of a solicitor’s bill to his own client, it appears to the Registrar that in any event the solicitor will be liable in connection with that bill to pay money to the client, he may from time to time issue an interim certificate specifying an amount which in his opinion is payable by the solicitor to his client.
(3)  On the filing of a certificate issued under paragraph (2), the Court may order the amount specified therein to be paid forthwith to the client or into Court.
Power of Registrar where party liable to be paid and to pay costs (O. 59, r. 16)
16.  Where a party entitled to be paid costs is also liable to pay costs, the Registrar may —
(a)tax the costs which that party is liable to pay and set off the amount allowed against the amount he is entitled to be paid and direct payment of any balance; or
(b)delay the issue of a certificate for the costs he is entitled to be paid until he has paid or tendered the amount he is liable to pay.
Taxation of bill of costs comprised in account (O. 59, r. 17)
17.—(1)  Where the Court directs an account to be taken and the account consists in part of a bill of costs, the Court may direct the Registrar to tax those costs and the Registrar shall tax the costs in accordance with the direction and shall return the bill of costs, after taxation thereof, together with his report thereon to the Court.
(2)  The Registrar taxing a bill of costs in accordance with a direction under this Rule shall have the same powers, and the same fees shall be payable in connection with the taxation as if an order for taxation of the costs had been made by the Court.
Registrar to fix certain fees payable to conveyancing counsel, etc. (O. 59, r. 18)
18.—(1)  Where the Court refers any matter to any solicitor or obtains the assistance of any other person under Order 32, Rule 12, the fees payable to the solicitor or that other person in respect of the work done by him in connection with the reference or, as the case may be, in assisting the Court shall be fixed by the Registrar.
(2)  An appeal from the decision of the Registrar under this Rule shall lie to the Court, and the decision of the Court shall be final.
Litigants in person — Compensatory costs (O. 59, r. 18A)
18A.  On a taxation of the costs of a litigant in person, there may be allowed such costs as would reasonably compensate the litigant for the time expended by him, together with all expenses reasonably incurred.
Costs for more than 2 solicitors (O. 59, r. 19)
19.—(1)  Subject to paragraph (3), costs for getting up the case by and for attendance in Court of more than 2 solicitors for a party shall not be allowed unless the Court so certifies at the hearing or upon an application made by that party within one month from the date of the judgment or order.
(2)  Such costs may be allowed notwithstanding that the solicitors are members of the same firm of solicitors.
(3)  Notwithstanding paragraph (1), the Court must be satisfied at the taxation of costs that the use of 2 solicitors is reasonable, having regard to paragraph 1 of Appendix 1 to this Order.
PROCEDURE ON TAXATION
Mode of beginning proceedings for taxation (O. 59, r. 20)
20.  A party entitled to require any costs to be taxed must begin proceedings for the taxation of those costs by filing the bill of costs at the Registry within 12 months from the date on which the entire cause or matter is finally disposed of, including any appeals therefrom, unless the Court otherwise orders.
Notification of time appointed for taxation (O. 59, r. 21)
21.  Where proceedings for taxation have been duly begun in accordance with Rule 20, the Registrar shall give to the party beginning the proceedings not less than 14 days’ notice of the date and time appointed for taxation.
Delivery of bills, etc. (O. 59, r. 22)
22.—(1)  A party whose costs are to be taxed in any taxation proceedings must, within 2 days after receiving a notice of the date and time under Rule 21, send a copy of his bill of costs to every other party entitled to be heard in the proceedings.
(2)  Notice need not be given to any party who has not entered an appearance or taken any part in the proceedings which gave rise to the taxation proceedings:
Provided that this paragraph shall not apply where an order for the taxation of a solicitor’s bill of costs made under the Legal Profession Act (Cap. 161), at the instance of the solicitor, gave rise to the taxation proceedings.
23.  [Deleted by S 532/91]
Form of bill of costs (O. 59, r. 24)
24.—(1)  Every bill of costs must set out in 3 separate sections the following:
(a)work done in the cause or matter, except for taxation of costs;
(b)work done for and in the taxation of costs; and
(c)all disbursements made in the cause or matter.
(2)  The costs claimed for paragraph (1)(a) and (b) shall be indicated as one global sum for each section, while the costs claimed for paragraph (1)(c) must set out the sum claimed for each item of disbursement.
(3)  Every bill of costs must be headed in the cause or matter to which the bill relates, with the name of the party whose bill it is, and the judgment, direction or order under which the bill is to be taxed, the basis of taxation and whether the bill is to be taxed between party and party or solicitor and client.
(4)  A bill of costs must be endorsed with the name or firm and business address of the solicitor whose bill it is.
Provisions as to taxation proceedings (O. 59, r. 25)
25.—(1)  If any party entitled to be heard in any taxation proceedings does not attend within a reasonable time after the time appointed for the taxation, the Registrar, if satisfied by affidavit or otherwise that the party had due notice of the date and time appointed, may proceed with the taxation.
(2)  The Registrar by whom any taxation proceedings are being conducted may, if he thinks it necessary to do so, adjourn those proceedings from time to time.
Powers of Registrar taxing costs payable out of fund (O. 59, r. 26)
26.—(1)  Where any costs are to be paid out of a fund, the Registrar may give directions as to the parties who are entitled to attend on the taxation of those costs and may disallow the costs of attendance of any party not entitled to attend by virtue of the directions and whose attendance he considers unnecessary.
(2)  Where the Court has directed that a solicitor’s bill of costs be taxed for the purpose of being paid out of a fund, the Registrar by whom the bill is being taxed may, if he thinks fit, adjourn the taxation for a reasonable period and direct the solicitor to send to any person having an interest in the fund a copy of the bill, or any party thereof, free of charge together with a letter containing the following information:
(a)that the bill of costs, a copy of which or of part of which is sent with the letter has been referred to the Registrar for taxation;
(b)that the taxation will take place at the Chambers of the Registrar;
(c)the date and time appointed by the Registrar at which the taxation will be continued; and
(d)such other information, if any, as the Registrar may direct.
ASSESSMENT OF COSTS
Basis of taxation (O. 59, r. 27)
27.—(1)  Subject to the other provisions of these Rules, the amount of costs which any party shall be entitled to recover is the amount allowed after taxation on the standard basis where —
(a)an order is made that the costs of one party to proceedings be paid by another party to those proceedings;
(b)an order is made for the payment of costs out of any fund; or
(c)no order for costs is required,
unless it appears to the Court to be appropriate to order costs to be taxed on the indemnity basis.
(2)  On a taxation of costs on the standard basis, there shall be allowed a reasonable amount in respect of all costs reasonably incurred and any doubts which the Registrar may have as to whether the costs were reasonably incurred or were reasonable in amount shall be resolved in favour of the paying party; and in these Rules, the term “the standard basis”, in relation to the taxation of costs, shall be construed accordingly.
(3)  On a taxation on the indemnity basis, all costs shall be allowed except in so far as they are of an unreasonable amount or have been unreasonably incurred and any doubts which the Registrar may have as to whether the costs were reasonably incurred or were reasonable in amount shall be resolved in favour of the receiving party; and in these Rules, the term “the indemnity basis”, in relation to the taxation of costs, shall be construed accordingly.
(4)  Where the Court makes an order for costs without indicating the basis of taxation or an order that costs be taxed on any basis other than the standard basis or the indemnity basis, the costs shall be taxed on the standard basis.
(5)  Notwithstanding paragraphs (1) to (4), if any action is brought in the General Division, which would have been within the jurisdiction of a State Court, the plaintiff shall not be entitled to any more costs than he would have been entitled to if the proceedings had been brought in a State Court, unless in any such action a Judge certifies that there was sufficient reason for bringing the action in the General Division.
[S 1043/2020 wef 02/01/2021]
Costs payable to solicitor by his own client (O. 59, r. 28)
28.—(1)  This Rule applies to every taxation of a solicitor’s bill of costs to his own client.
(2)  On a taxation to which this Rule applies, costs shall be taxed on the indemnity basis but shall be presumed —
(a)to have been reasonably incurred if they were incurred with the express or implied approval of the client;
(b)to have been reasonable in amount if their amount was, expressly or impliedly, approved by the client; and
(c)to have been unreasonably incurred if, in the circumstances of the case, they are of an unusual nature unless the solicitor satisfies the Registrar that prior to their being incurred he informed his client that they might not be allowed on a taxation of costs inter partes.
(3)  In paragraph (2), references to the client shall be construed —
(a)if the client at the material time lacked capacity within the meaning of the Mental Capacity Act (Cap. 177A) in relation to matters concerning his property and affairs and was represented by a person acting as litigation representative3, as references to that person acting, where necessary, with the authority of the Court; and
(b)if the client was at the material time a minor and represented by a person acting as litigation representative3, as references to that person.
(4)  The delivery of a bill of costs by a solicitor to his client shall not preclude the solicitor from presenting a bill for a larger amount or otherwise for taxation, if taxation is ordered by the Court or is consented to by the solicitor and his client.
(5)  Upon a taxation mentioned in paragraph (4), the solicitor shall be entitled to such amount as is allowed by the Registrar, notwithstanding that such amount may be more than that claimed in any previous bill of costs delivered to his client.
Costs payable to solicitor where money recovered by or on behalf of minor, etc. (O. 59, r. 29)
29.—(1)  This Rule applies to —
(a)any proceedings in which money is claimed or recovered by or on behalf of, or adjudged or ordered or agreed to be paid to, or for the benefit of, a person who is a minor, or who lacks capacity within the meaning of the Mental Capacity Act (Cap. 177A) in relation to matters concerning his property and affairs, or in which money paid into Court is accepted by or on behalf of such a person;
(b)any proceedings under the Civil Law Act (Cap. 43) in which money is recovered by or on behalf of, or adjudged or ordered or agreed to be paid to, or for the benefit of, the widow of the person whose death gave rise to the proceedings in satisfaction of a claim under that Act or in which money paid into Court is accepted by her or on her behalf in satisfaction of such a claim, if the proceedings were for the benefit also of a person who, when the money is recovered, or adjudged or ordered or agreed to be paid, or accepted, is a minor; and
(c)any proceedings in the Appellate Division or the Court of Appeal on an application or appeal made in connection with any proceedings to which this Rule applies by virtue of sub-paragraphs (a) and (b).
[S 1043/2020 wef 02/01/2021]
(2)  The costs payable by a plaintiff in any proceedings mentioned in paragraph (1)(a) or (b) to the plaintiff’s solicitor (being the costs of those proceedings, costs incidental to the claim in those proceedings, or costs consequent on those proceedings) must be taxed under Rule 28 or fixed by the Court.
[S 474/2016 wef 01/10/2016]
(2A)  No costs are payable to the solicitor of a plaintiff in respect of any proceedings mentioned in paragraph (1)(a) or (b) except such amount of costs as may be —
(a)certified in accordance with paragraph (3) on a taxation under Rule 28 of the solicitor’s bill of costs to the plaintiff; or
(b)fixed by the Court.
[S 474/2016 wef 01/10/2016]
(3)  On the taxation under Rule 28 of a solicitor’s bill to any plaintiff in any proceedings to which this Rule applies by virtue of paragraph (1)(a) or (b) who is his own client, the Registrar shall also tax any costs payable to that plaintiff in those proceedings and shall certify —
(a)the amount allowed on the taxation under Rule 28, the amount allowed on the taxation of any costs payable to that plaintiff in those proceedings and the amount (if any) by which the first-mentioned amount exceeds the other; and
(b)where necessary, the proportion of the amount of the excess payable respectively by, or out of money belonging to, any party to the proceedings who is a minor, who lacks capacity within the meaning of the Mental Capacity Act in relation to matters concerning his property and affairs, or who is the widow of the man whose death gave rise to the proceedings and any other party.
(4)  Paragraphs (2) and (3) shall apply in relation to any proceedings to which this Rule applies by virtue of paragraph (1)(c) as if for references to a plaintiff there were substituted references to the party, whether appellant or respondent, who was the plaintiff in the proceedings which gave rise to the first-mentioned proceedings.
(5)  Nothing in paragraphs (1) to (4) shall prejudice a solicitor’s lien for costs.
(6)  Paragraphs (1) to (5) shall apply in relation to —
(a)a counterclaim by or on behalf of a person who is a minor, or who lacks capacity within the meaning of the Mental Capacity Act in relation to matters concerning his property and affairs, and a counterclaim consisting of or including a claim under the Civil Law Act by or on behalf of the widow of the man whose death gave rise to the claim; and
(b)a claim made by or on behalf of a person who is a minor or who lacks capacity as aforesaid in an action by any other person for relief under the Convention on Limitation of Liability for Maritime Claims, 1976, as set out in the Schedule to the Merchant Shipping Act (Cap. 179) and a claim consisting of or including a claim under the Civil Law Act made by or on behalf of that widow in such an action,
[S 299/2014 wef 01/05/2014]
as if for references to a plaintiff there were substituted references to a defendant.
Costs payable to trustee out of trust fund, etc. (O. 59, r. 30)
30.—(1)  This Rule applies to every taxation of the costs which a person who is or has been a party to any proceedings in the capacity of trustee or personal representative is entitled to be paid out of any fund which he holds in that capacity.
(2)  On a taxation to which this Rule applies, costs shall be taxed on the indemnity basis but shall be presumed to have been unreasonably incurred if they were incurred contrary to the duty of the trustee or personal representative as such.
Provisions for ascertaining costs on taxation (O. 59, r. 31)
31.—(1)  Subject to Rules 1 to 30, the provisions in Appendix 1 to this Order for ascertaining the amount of costs to be allowed on a taxation of costs shall apply to the taxation of all costs with respect to contentious business.
(2)  Notwithstanding paragraph (1), costs shall be allowed in the cases to which Appendix 2 to this Order applies in accordance with the provisions of that Appendix unless the Court otherwise orders.
(3)  [Deleted by S 850/2014 wef 01/01/2015]
CERTIFICATE
Certificate (O. 59, r. 32)
32.  When the bill of costs has been taxed, the solicitor shall cast up the deductions therefrom, which, with the casting of the bill, shall be checked by the Registrar, and the Registrar shall proceed to make his certificate for the amount of such costs less the deductions.
Certificate of Registrar to be conclusive unless set aside (O. 59, r. 33)
33.  Upon the taxation of the bill of costs, the certificate of the Registrar, unless set aside, shall be conclusive as to the amount thereof, and, where the order contains a submission to pay, the solicitor may after 48 hours, if there is no application for review, issue execution in respect thereof.
REVIEW
Application to Judge for review (O. 59, r. 34)
34.—(1)  Any party to any taxation proceedings who is dissatisfied with the allowance or disallowance in whole or in part of any item by the Registrar, or with the amount allowed by the Registrar in respect of any item, may apply to a Judge to review the taxation as to that item or part of an item, as the case may be.
(2)  An application under this Rule for review of the Registrar’s decision may be made at any time within 14 days after that decision, or such longer time as the Registrar or the Court at any time may allow.
(3)  An application under this Rule shall be made by summons and shall, except where the Judge thinks fit to adjourn into Court, be heard in Chambers.
(4)  An application under this Rule for review of the Registrar’s decision in respect of any item shall not prejudice the power of the Registrar under Rule 15 to issue an interim certificate in respect of the items of his decision which are not the subject of the review.
(5)  In this Rule and Rule 35, “Judge” means a Judge sitting in the General Division in person, or a District Judge in person.
[S 671/2014 wef 01/10/2014]
[S 850/2014 wef 01/01/2015]
[S 1043/2020 wef 02/01/2021]
(6)  This Rule and Rule 35 shall apply to taxation proceedings in which the bills of costs are filed on or after the date of commencement of the Rules of Court (Amendment No. 2) Rules 2002*.
*  15th April 2002 — Date of commencement of the Rules of Court (Amendment No. 2) Rules 2002.
Review of Registrar’s decision by Judge (O. 59, r. 35)
35.—(1)  Unless the Judge otherwise directs, no further evidence shall be received on the hearing of the review of the Registrar’s decision by the Judge, but except as aforesaid, on the hearing of the review, the Judge may exercise all such powers and discretion as are vested in the Registrar in relation to the subject-matter of the application.
(2)  At the conclusion of the review, the Judge may make such order as the circumstances require, and in particular may order the Registrar’s certificate to be amended or, except where the dispute as to the item under review is as to amount only, order the item to be remitted to the Registrar for taxation.
36.  [Deleted by S 150/2002]
INTEREST
Interest on costs (O. 59, r. 37)
37.—(1)  The costs mentioned in the first column below shall carry interest at 6% per annum or such other rate as the Chief Justice may direct from the date mentioned below until payment:
Type of Costs
Commencement Date
(a)Taxed costs
 
Date of taxation
(b)Costs fixed by the Court
 
Date of order
(c)Costs agreed between the parties
 
Date of agreement
(d)Costs under Parts I, II and IIA of Appendix 2
 
Date of judgment
(2)  Costs under Part III of Appendix 2 shall not carry any interest.
APPENDIX 1
(O. 59, r. 31(1))
COSTS ON TAXATION
Amount of costs
1.—(1)  The amount of costs to be allowed shall (subject to any order of the Court) be in the discretion of the Registrar.
(2)  In exercising his discretion the Registrar shall have regard to the principle of proportionality and all the relevant circumstances and, in particular, to the following matters:
(a)the complexity of the item or of the cause or matter in which it arises and the difficulty or novelty of the questions involved;
(b)the skill, specialised knowledge and responsibility required of, and the time and labour expended by, the solicitor;
(c)the number and importance of the documents (however brief) prepared or perused;
(d)the place and circumstances in which the business involved is transacted;
(e)the urgency and importance of the cause or matter to the client; and
(f)where money or property is involved, its amount or value.
2.—(1)  The bill of costs must set out sufficient information that will enable the Registrar to have regard to the matters referred to in paragraph 1(2) and shall comply with such requirements and contain such information as may be laid down or specified in any practice directions for the time being issued by the Registrar.
(2)  Where attendances, telephone conversations and correspondence are concerned, it shall be sufficient to state only the number of such attendances, telephone calls and correspondence, and, where possible, the total number of hours of such attendances and telephone calls.
(3)  Where costs have already been awarded for any of the events set out, this fact and the amount awarded must be indicated.
(4)  The bill must also contain a succinct narrative of the legal and factual issues involved.
(5)  The bill may also contain the lists of authorities cited, indicating, where possible, those cited in the judgment of the Court.
(6)  Work done in the cause or matter includes work done in connection with the negotiation of a settlement.
APPENDIX 2
(O. 59, r. 31(2))
FIXED COST
Part I
Costs on Judgment
Without Trial
1.—(1)  The scale of costs set out in Part II of this Appendix shall apply in relation to the following cases:
(a)cases in which the defendant pays the amount claimed within the time and in the manner required by the endorsement of the writ;
(b)cases in which the plaintiff obtains final judgment in default of appearance or of defence under —
(i)Order 13, Rule 1;
(ii)Order 13, Rule 1 by virtue of Order 79, Rule 4;
(iii)Order 13, Rule 4 or 5;
(iv)Order 19, Rule 2;
(v)Order 19, Rule 2 by virtue of Order 79, Rule 4; or
(vi)Order 19, Rule 5 or 6; and
(c)cases in which —
(i)the plaintiff obtains final judgment under Order 14 unconditionally;
(ii)the Court dismisses an application under Order 14, Rule 1; or
(iii)the Court gives the defendant against whom an application under Order 14, Rule 1 is made unconditional leave to defend.
(2)  Where the plaintiff is also entitled under the judgment to damages to be assessed, or where the plaintiff claims any relief of the nature specified in Order 83, Rule 1, this Part shall not apply.
(3)  In respect of the cases set out in sub-paragraph (1)(a) and (b), where the plaintiff is entitled under the judgment to costs on an indemnity basis, the scale of costs and disbursements set out in both Parts II and IIA of this Appendix shall apply.
Part II
Basic Costs
Costs to be allowed (excluding disbursements) in cases under the following sub-paragraphs of paragraph 1(1) of Part I:
 
General Division
District Court
Magistrate’s Court
   (a) under sub-paragraph (a)
$2,000
$1,500
$800
   (b) under sub-paragraph (b)
$2,300
$1,800
$1,000
   (c) under sub-paragraph (c)
$4,000 to $15,000
$3,000 to $10,000
$2,000 to $6,000
[S 1043/2020 wef 02/01/2021]
COSTS FOR ADDITIONAL ITEMS
 
 
Costs to be allowed
 
 
General Division
District Court
Magistrate’s Court
2.—(1)  Where there is more than one defendant, in respect of each additional defendant served —
 
 
 
 
   (a) if the additional defendant is represented by the same solicitor as any other defendant
 
$100
$100
$100
   (b) in any other case
 
$200
$200
$150
 (2)  Where substituted service is ordered and effected, in respect of each defendant served
 
$350 plus disburse-ment
$350 plus disburse-ment
$300 plus disbursement
 (3)  Where service out of jurisdiction is ordered and effected
 
$700 plus disburse-ment
$700 plus disburse-ment
$600 plus disbursement
The disbursements allowed under sub-paragraphs (2) and (3) shall be limited to disbursements reasonably incurred in connection with the substituted service and service out of jurisdiction, and are the following:
[S 1043/2020 wef 02/01/2021]
 
 
Disbursement to be allowed
 
 
General Division
District Court
Magistrate’s Court
   (a) Court fees
 
Actual fees
Actual fees
Actual fees
   (b) Affirmation fees for affidavit in support of application
 
Actual fees
Actual fees
Actual fees
   (c) For each attempted service
 
$20
$20
$20
   (d) For the substituted service, if effected within Singapore —
 
 
 
 
(i)by posting on the door
 
$20
$20
$20
(ii)by advertisement
 
Actual cost
Actual cost
Actual cost
   (e) For service out of jurisdiction
 
Actual cost
Actual cost
Actual cost
   (f) Title searches
 
Actual cost
Actual cost
Actual cost
 (4)  In the case of a judgment in default of defence or judgment under Order 14, where notice of appearance is not given on the day on which appearance is entered, and the plaintiff makes an affidavit of service for the purpose of a judgment in default of appearance (the allowance to include the search fee)
 
$200
$200
$150
 (5)  In the case of a judgment under Order 14 where an affidavit of service of the summons is required
 
$200
$200
$150
 (6)  In the case of a judgment in default of appearance or defence on an application by summons under Order 79, Rule 4
 
$200
$200
$200
And where there is more than one defendant in respect of each additional defendant
 
$150
$150
$100
 (7)  Where bankruptcy or winding up searches are required by the Court
 
Actual cost
Actual cost
Actual cost
 (8)  Where the law firm is a GST-registered firm
 
Actual GST payable
Actual GST payable
Actual GST payable
 (9)  Any other item approved by the Registrar
 
Actual amount allowed
Actual amount allowed
Actual amount allowed
[S 1043/2020 wef 02/01/2021]
[S 299/2014 wef 01/05/2014]
Part IIA
ADDITIONAL ITEMS WHERE
COSTS ARE ON INDEMINITY BASIS
Disbursement to be allowed in addition to the items claimed under Part II in cases under paragraph 1(3) of Part I:
 
 
Disbursement to be allowed
 
 
General Division
District Court
Magistrate’s Court
 (1)  Court fees
 
Actual fees
Actual fees
Actual fees
 (2)  Affirmation fees for supporting affidavit
 
Actual fees
Actual fees
Actual fees
 (3)  Personal service of the writ of summons in Singapore (if applicable)
 
$20
$20
$20
 (4)  For each attempted service, where there is no order for substituted service (if applicable)
 
$20
$20
$20
 (5)  Postage, photocopying, miscellaneous charges and incidentals
 
$50
$50
$50
[S 1043/2020 wef 02/01/2021]
Part III
MISCELLANEOUS
3.  Where a plaintiff or defendant signs judgment for costs under Rule 10, there shall be allowed the following costs, in addition to disbursements:
 
Costs to be allowed
 
General Division
District Court
Magistrate’s Court
Costs of judgment
$300
$300
$200
[S 1043/2020 wef 02/01/2021]
4.  Where upon the application of any person who has obtained a judgment or order against a debtor for the recovery or payment of money, a garnishee order is made under Order 49, Rule 1 against a garnishee attaching debts due or accruing due from him to the debtor, there shall be allowed the following costs, in addition to disbursements:
(a)to the garnishee, to be deducted by him from any debt owing by him as aforesaid before payments to the applicant —
 
If no affidavit used
If affidavit used
 
General Division
District Court
Magistrate’s Court
General Division
District Court
Magistrate’s Court
 
$150
$150
$150
$300
$300
$300
[S 1043/2020 wef 02/01/2021]
(b)to the applicant, to be retained, unless the Court otherwise orders, out of the money recovered by him under the garnishee order and in priority to the amount of the debt owing to him under the judgment or order —
 
Costs to be allowed
 
General Division
District Court
Magistrate’s Court
 
$750
$750
$600
[S 1043/2020 wef 02/01/2021]
(c)where the garnishee fails to attend the hearing of the application and an affidavit of service is required —
 
Costs to be allowed
 
General Division
District Court
Magistrate’s Court
 
$200
$200
$150
[S 1043/2020 wef 02/01/2021]
5.  Where leave is given under Order 45, Rule 3 to enforce a judgment or order for the recovery of possession of land by writ of possession, if costs are allowed on the judgment or order there shall be allowed the following costs, in addition to disbursements, which shall be added to the judgment or order:
 
General Division
District Court
   (a) Costs
$800
$800
   (b) Where notice of proceedings has been given to more than one person, in respect of each additional person
$100
$100
[S 1043/2020 wef 02/01/2021]
6.  Where a writ of execution within the meaning of Order 46, Rule 1 is issued against any party, there shall be allowed the following costs, in addition to disbursements:
 
Costs to be allowed
 
General Division
District Court
Magistrate’s Court
Costs of issuing execution
$750
$750
$400 where it is a Small Claims action; $600 in any other case.
[S 1043/2020 wef 02/01/2021]
Part IV
MAGISTRATES’ COURTS CASES
(EXCLUDING CASES IN PART I AND
NON-INJURY MOTOR ACCIDENT ACTIONS
IN PART V)
(1)  Costs to be allowed in Magistrates’ Court cases excluding —
(a)cases in Part I; and
(b)cases in Part V:
 
Sum settled or awarded (where the plaintiff succeeds) or sum claimed (where the plaintiff fails)
Costs (excluding disbursements) to be allowed
 
(i)Up to $20,000
 
$3,000 to $6,000
 
(ii)More than $20,000 to $40,000
 
$4,000 to $12,000
 
(iii)More than $40,000 to $60,000
 
$5,000 to $18,000
(2)  The above scales shall apply to the entire proceedings irrespective of whether the issues of liability and quantum are tried together or separately.
(3)  Where the plaintiff’s claim for unliquidated damages is discontinued or dismissed, the court shall award such costs within the above scales as it deems appropriate.
Part V
NON-INJURY MOTOR ACCIDENT ACTIONS
IN MAGISTRATES’ COURTS
1.—(1)  In this Part, “non-injury motor accident action” means an action arising out of an accident on land due to a collision or an apprehended collision involving one or more motor vehicles, but not involving any claim for personal injuries.
(2)  The scale of costs set out in sub-paragraphs (a) and (b) (which are exclusive of disbursements) together with paragraph 2 of Part II of this Appendix shall apply to all non-injury motor accident actions filed in the Magistrates’ Courts —
(a)where the matter is concluded in respect of the issues of liability and quantum simultaneously, the costs shall follow the TABLE.
 
TABLE
 
 
Stage of proceedings matter is concluded
Sum settled or awarded
(excluding interest if any)
 
 
 
Less than $1,000
$1,000 to less than $10,000
$10,000 and above
 
 
Any stage before defence is served
$1,000
$1,000— $1,200
$1,200— $1,500
 
 
Where defence is served
$1,000
$1,200— $1,500
$1,500— $1,800
 
 
Where defence to counterclaim is served
$1,000
$1,500— $1,800
$1,800— $2,100
 
 
Where affidavits of evidence-in-chief are exchanged
$1,300
$1,800— $2,800
$2,300— $3,500
 
 
The 1st day of trial
$1,500— $2,000
$3,200— $3,800
$3,800— $6,000
 
 
Each subsequent day of trial
Add up to $1,000
Add up to $1,500
Add up to $3,000
 
 
 
 
 
 
 
(b)where liability and quantum are resolved separately (ie. interlocutory judgment is entered with damages to be assessed), costs will be fixed at a percentage of the scale in the TABLE, depending on the stage at which liability and quantum are resolved. If liability is resolved before the writ is issued and the plaintiff follows or ought to have followed the procedure in these Rules or the relevant practice direction, costs will be 80% of the scale at the relevant stage at which the matter is concluded. If liability is resolved after the writ is issued but before affidavits of evidence-in-chief are exchanged, costs will be 90% of the scale. If liability is resolved after affidavits of evidence-in-chief are exchanged, costs will be 100% of the scale.
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Last updated 21 Jul 2024
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