With the exception of contractual set-off, the key features of set-off are: • both claims must be for the non-payment of money, and • there must be mutuality of debts For more information, see Practice Note: What is set-off and when is it available? You may also wish to consider Commentary: Scope and significance of set-off: Halsbury's Laws of England (Volume 11) [382] which may be useful for your purposes. In relation to set-off as between judgments (and, as seen below, this would include an order for costs), an application may be made under section 72 of the County Courts Act 1984 (CCA 1984), which provides: ‘1) Where one person has obtained a judgment or order in [the county court] against another person, and that other person has obtained a judgment or order