Uniform Rule 70 & Magistrates’ Court Rule 33 Court Tariffs: Folio Calculation Guide (2026)

Drawing a compliant Bill of Costs in South African litigation requires strict adherence to statutory tariffs. Whether taxing a party-and-party allocatur before the Taxing Master or settling an attorney-and-client statement of account under the Legal Practice Act 28 of 2014, understanding the official folio definitions, hourly caps, and allowable disbursements is essential.

1. The Legal Definition of a “Folio” in South African Court Rules

Under both Uniform Rule 70 (High Court) and Magistrates’ Court Rule 33 / Table A:

  • A “folio” is statutorily defined as 100 words (or any fraction thereof exceeding 50 words).
  • Four figures (numbers, dates, currency amounts) are counted as one word for the purpose of taxation.
  • Headings, case captions, and signature clauses must be included in the net word count.

2. High Court vs. Magistrates’ Court Tariff Architecture

Item / Activity High Court (Uniform Rule 70) Magistrates’ Court (Rule 33 / Scale A-D)
Drafting Pleadings / Affidavits Billed per folio (Section A / Tariff). Higher complexity allows discretionary uplift. Fixed tariff per pleading according to applicable monetary scale (Scale A, B, C, or D).
Taking Instructions Billed per quarter hour (15-minute increments) or allowable time-charge. Scale-determined fee per consultation / instruction.
Perusing Documents Perused per page / folio (standard rate vs important documentation rate). Scaled rate per document or per folio perused.
Attendance at Court / Trial Billed per day or per hour under Section D (Advocate appearances require compliant Briefs). Fixed scale appearance fee per day or half-day.

3. Common Taxation Pitfalls & Objections Before the Taxing Master

Opposing attorneys routinely raise specific objections during taxation hearings:

  1. Over-estimating Folio Counts: Manually estimating page lengths instead of exact word counts leads to mandatory taxing-off penalties by the Taxing Master.
  2. Premature Notice of Taxation: Serving a Notice of Taxation under Uniform Rule 70(1) before the underlying judgment has been stamped, signed, and entered into the registrar’s roll.
  3. Unjustified Scale Uplift: Claiming High Court Scale C without an express judicial directive in terms of Rule 69.
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