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Joseph Mackay v Strathclyde Fire Board, [2013] CSOH 75, 2 May 2013

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Note of Objections to auditor's report: the auditor abated £63.43 which had been charged by the pursuers as an outlay for "printing costs records". Pursuers agents claimed that they were bound to produce the record in terms of Rule of Court 43.6(4); that they could otherwise incur the cost of an outside agency providing the service of printing the record; that they had incurred costs in-house by printing records and indeed setting up a department for that purpose. Defenders contented that if the cost were incurred in-house, it could not properly be described as an "outlay". The auditor agreed and noted that such a charge for printing might otherwise be recovered as a fee and/or as a copying charge in terms of the table of fees. Held: the auditor's decision could be interfered with and the matter considered de novo; the charge was properly recoverable as an outlay.

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