This Practice Note covers pursuers’ offers in Scottish civil litigation. For guidance on: • judicial tenders, see Practice Notes: Tenders in Scottish civil litigation—nature, purpose and expenses implications, Making and responding to judicial tenders in Scottish civil litigation and Tenders in multi-party Scottish civil litigation • expenses and taxation, see Practice Note: Judicial expenses and taxation in Scottish civil litigation • ADR, see Practice Note: Alternative dispute resolution in Scotland • other key areas of Scottish law and procedure, see our Scotland collection, and • the closest equivalent provisions applicable in England and Wales, see: Part 36 offers—overview which, in turn, links through to detailed guidance on various aspects, including Precedents, on Part 36 Key: • RCS—Rules of the Court of Session 1994 • OCR—Sheriff Court Ordinary Cause Rules 1993 The rules highlighted throughout this Practice Note are those which are of particular significance but readers should have regard to the rules as a whole. Reintroduction of pursuers’ offers in Scotland On 3 April 2017, new rules came