Ad valorem describes a charge, duty or tax calculated by reference to the value of the property, goods or transaction, rather than a fixed (specific) amount. In UK and Irish legal practice it is commonly used for taxes, court fees and registration charges that are expressed as a percentage or banded proportion of value.The term appears in various statutes and subordinate legislation across England and Wales, Scotland, Northern Ireland and Ireland (for example in stamp duty, stamp duty land tax, land and buildings transaction tax, and court fee orders), but “ad valorem” itself is primarily a descriptive Latin expression rather than a single, codified definition.Key legal features include: the need for a valuation or consideration figure as the basis of assessment; exposure to changes in market value; and potential for disputes over valuation methodology. Ad valorem structures are contrasted with flat or specific fees.Usage is broadly consistent across the four jurisdictions, though the detailed regimes (including rates, thresholds, reliefs and valuation rules) are jurisdiction-specific and governed by the relevant taxing or fee legislation.