Supreme Court Rules 2000

If a party is entitled to receive costs from another party and is also liable to pay costs to that party, the taxing officer may – tax the costs which the party is liable to pay; or adjust those costs by way of deduction or set-off; or delay the allowance of the costs that the party is entitled to receive until payment or tender of those costs; or allow or certify those costs to be paid and direct payment of them.

If, in proceedings before the taxing officer, a party or the practitioner for a party is guilty of neglect or delay or puts another party to any unnecessary or improper expense, the taxing officer may – direct the party or the practitioner to pay the costs caused by the neglect or delay and the expenses of that other party; and adjust those costs by way of deduction or set-off; and delay the allowance of the costs that the party is entitled to receive until the payment or tender of the costs that party is liable to pay.

On any adjustment or direction being made under subrule (1) or (2), the Registrar is to draw up and sign an order to that effect.

The order referred to in subrule (3) may be enforced in the same manner as an order for costs made by the Court or a judge.