Provisional assessment In detailed assessment proceedings, where the costs are not more than £75,000, the parties must use the provisional assessment procedure provided for in CPR 47. The £75,000 limit The limit is set out in CPR PD 47, para 14.1 — Procedure for Detailed Assessment of Costs and Default Provisions. CPR PD 47, para 14.1 refers to the ‘amount of costs’ being less than or equal to £75,000. CPR 44.1(1) provides that ‘costs’ includes ‘fees, charges, disbursements, expenses, remuneration, reimbursement allowed to a litigant in person under CPR 46.5 and any fee or reward charged by a lay representative for acting on behalf of a party in proceedings allocated to the small claims track’. However, this does not assist greatly because it is not an exhaustive definition of ‘costs’. The inclusion or exclusion of VAT Provisional assessments: Cook on Costs [11.16] states: ‘This procedure applies to those cases