VAT, medical reports and other outlays

What an outlay means

Outlays are amounts paid or payable to other providers in connection with the matter. Depending on the work required, examples can include medical evidence, expert reports, court fees and barristers’ fees. The need for an item, its amount and the point at which it becomes payable vary from case to case.

A condition affecting the solicitor’s own professional fee does not automatically determine who pays these expenses. Ask whether a charge is included in an agreed amount, payable separately by you or initially paid on your behalf. Also ask what happens to it if the case does not succeed.

How VAT fits into the picture

Revenue states that legal services are subject to VAT at the standard rate, with particular rules for solicitors’ fees, expenses and outlays. Avoid treating every line on a costs estimate as having identical VAT treatment. Ask for the applicable VAT and the overall amount to be shown clearly, so that you can compare like with like.

Medical reports at the Board stage

The Injuries Resolution Board requires medical information with an application. Its guidance says that a claimant should pay the treating doctor for the report directly. If the matter proceeds to assessment, the reasonable and necessary report cost may be awarded. That does not promise repayment of every amount charged.

Keep a record of expenses

Retain invoices and receipts, and give the solicitor complete details of relevant spending. Ask which expenses can be presented for recovery and what evidence is needed. Payment by another party should not be assumed merely because an expense relates to the claim.

For a useful written summary, request three separate answers for each anticipated item: its expected amount, who is responsible for payment and when it is due. This page provides no estimate of the expenses in an individual matter.

Page prepared: 27 October 2026.