asked her Majesty's Government:What criteria are used by the London enforcement office when deciding whether or not to prosecute of evasion of vehicle excise duty.

The decision to begin a prosecution depends upon whether or not the London enforcement office has sufficient evidence to convince a court that a person has been guilty of evading vehicle excise duty. Following the sighting of an apparently unlicensed vehicle on a public road, the department must establish that the vehicle was in fact unlicensed at the time and identify the person responsible.First-time offenders are normally given the opportunity to settle out of court by payment of a penalty. Offences involving large amounts of revenue of frequent offenders, or arising from local campaigns, are always dealt with by prosecution.