Reimbursement of costs 26 (1) The Scottish Ministers must adequately reimburse the rate-assessor for costs, 35 including as to staff and outlays, incurred by the rate-assessor in exercising the rate-assessor’s functions with respect to a review under paragraph 1(1) or 2(1). (2) No reimbursement is owed under sub-paragraph (1) if the rate-assessor is part of the Scottish Administration.