A letter which offered to pay 10 per cent of the claimant’s costs (made by the defendant as claimant’s offer on a counterclaim) could not be a Part 36 offer because it included a term as to costs. The claimant was accordingly not able to claim indemnity costs and enhanced interest under CPR 36.14. It was not appropriate to postpone the defendant’s liability for Judgments Act interest to a later date (London Tara Hotel Ltd v Kensington Close Hotel Ltd www.bailii.org/ew/cases/EWHC/Ch/2011/29.html).