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Motor Vehicles: Excise Duties

Volume 458: debated on Wednesday 28 March 2007

To ask the Secretary of State for Northern Ireland how many vehicle tax evasion offences were recorded in Northern Ireland in each of the last six years; and what range of penalties were imposed for vehicle tax evasion offences over the same period. (129663)

Before the implementation of a new IT system in April 2002, the information was not held in a format which enables the figures requested to be collated without disproportionate effort.

Offence

On-the-road unlicensed detections

Failure to make a Statutory Off Road Notification (SORN)1

Continuous Registration (CR)1

2002-03

34,567

22,394

2003-04

27,189

47,556

3,256

2004-05

25,112

67,155

2005-06

34,957

46,779

2006-February 2007

30,218

46,394

1 The offence of failing to make a Statutory Off Road Notification (SORN)was superseded by the introduction of the Continuous Registration legislation in December 2003.

Penalties for on-the-road detections of unlicensed vehicles penalties are based on a standard calculation of 1.5 or 2 times the arrears of duty outstanding, depending on the offence, plus a £30 administration fee. The maximum fine that can be imposed by the court on conviction is a level 3 (£1,000) or level 4 (£2,500) fine, depending on the offence, or 5 times the amount of the vehicle excise duty chargeable, whichever is the greater.

Statutory Off Road Notification legislation was introduced in December 2002 requiring the keeper to renew their vehicle licence or to complete a SORN declaration if the vehicle remained unlicensed. The penalty for failure to comply was £45, reduced to £25 if paid within 28 days. The maximum fine that could be imposed by the court on conviction was at level 3 (£1,000).

The penalty for failure to comply with Continuous Registration legislation is £80, reduced to £40 if paid within 28 days. The minimum fine that could be imposed is at level 3 (£1,000).