This Practice Note provides a basic overview of the key points for consideration in respect of solicitor and own client costs assessments. It provides information on statute bills, what they and what the requirements are for a compliant statute bill. It also provides information on delivery of a statute bill, rights to an assessment and the basis of an assessment. Information is also given in respect of the procedure for assessment, rights of solicitors to recover fees, VAT on costs. Practical points to consider are also noted. This Practice Note should be read as a starting point and in conjunction with the following Practice Notes, which provide further, more comprehensive information: • Solicitor and client costs—statute bills • Solicitor and client costs—applications for delivery • Solicitor and client costs—rights to an assessment • Solicitor and client costs—basis of assessment • Solicitor and client costs—procedure for assessment • Solicitor and client costs—rights of solicitors (liens, charges and recovery of costs) • VAT on costs Statute bills—what are they and what are the requirements? A