DMBM675930 | Summary Proceedings: (Sc) & 147 extra judicial & 148 fees
From HM Revenue & Customs · Debt Management and Banking Manual
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Any fees (and the related VAT) that are shown as 'extra-judicial' on sheriff officers invoices are not chargeable against the debtor and consequently should not be claimed when seeking decree.
Before either appearing in or minuting the court for decree you should
deduct the fees from the invoice total and
show the net total as your claim for sheriff officer costs.