TV licence payment evasion

Communications Act 2003, s.363

Triable only summarily:

Maximum: Level 3 ine

Offence seriousness (culpability and harm)

A. Identify the appropriate starting point

Starting points based on irst time offender pleading not guilty

Examples of nature of activity	Starting point	Range
Up to 6 months unlicensed use	Band A ine	Band A ine
Over 6 months unlicensed use	Band B Fine	Band A ine to band B ine

Offence seriousness (culpability and harm)

B. Consider the effect of aggravating and mitigating factors (other than those within examples above)

Common aggravating and mitigating factors are identiied in the pullout card – the following may be particularly relevant but these lists are not exhaustive

Factors indicating lower culpability

1. Accidental oversight or belief licence held

2. Confusion of responsibility

3. Licence immediately obtained

Form a preliminary view of the appropriate sentence, then consider offender mitigation

Common factors are identiied in the pullout card

Consider a reduction for a guilty plea

Consider ancillary orders

Refer to pages 168-174 for guidance on available ancillary orders

Decide sentence

Give reasons

106	Effective from 4 August 2008

Value Added Tax Act 1994, s.72	VAT evasion

Triable either way:

Maximum when tried summarily: Level 5 ine and/or 6 months

Maximum when tried on indictment: 7 years

Refer to guideline Fraud – banking and insurance fraud and obtaining credit through fraud, beneit fraud and revenue fraud at pages 62b-62e

Effective from 26 October 2009

107

Vehicle interference

Criminal Attempts Act 1981, s.9

Triable only summarily:

Maximum: Level 4 ine and/or 3 months

Offence seriousness (culpability and harm)

A. Identify the appropriate starting point

Starting points based on irst time offender pleading not guilty

Examples of nature of activity	Starting point	Range
Trying door handles; no entry gained to vehicle; no	Band C ine	Band A ine to low level community
damage caused		order
Entering vehicle, little or no damage caused	Medium level	Band C ine to high level community
	community order	order
Entering vehicle, with damage caused	High level community	Medium level community order to 12
	order	weeks custody

Offence seriousness (culpability and harm)

B. Consider the effect of aggravating and mitigating factors (other than those within examples above)

Common aggravating and mitigating factors are identiied in the pullout card – the following may be particularly relevant but these lists are not exhaustive

Factor indicating higher culpability

1. Targeting vehicle in dark/isolated location

Factors indicating greater degree of harm

1.Emergency services vehicle

2.Disabled driver’s vehicle

3.Part of series

Form a preliminary view of the appropriate sentence, then consider offender mitigation

Common factors are identiied in the pullout card

Consider a reduction for a guilty plea

Consider ancillary orders, including compensation

Refer to pages 168-174 for guidance on available ancillary orders

Consider disqualiication from driving

Decide sentence

Give reasons

108	Effective from 4 August 2008

Vehicle Excise and Registration Act 1994, s.44

Vehicle licence/registration fraud

Triable either way:

Maximum when tried summarily: Level 5 ine

Maximum when tried on indictment: 2 years

Offence seriousness (culpability and harm)

A. Identify the appropriate starting point

Starting points based on irst time offender pleading not guilty

Examples of nature of activity	Starting point	Range
Use of unaltered licence from another vehicle	Band B ine	Band B ine
Forged licence bought for own use, or forged/	Band C ine	Band C ine
altered for own use
Use of number plates from another vehicle; or	High level	Medium level community order to
Licence/number plates forged or altered for sale	community order	Crown Court
to another	(in Crown Court)	(Note: community order and
		custody available only in Crown
		Court)

Offence seriousness (culpability and harm)

B. Consider the effect of aggravating and mitigating factors (other than those within examples above)

Common aggravating and mitigating factors are identiied in the pullout card – the following may be particularly relevant but these lists are not exhaustive

Factors indicating higher culpability

1.LGV, PSV, taxi etc.

2.Long-term fraudulent use

Factors indicating greater degree of harm

1.High inancial gain

2.Innocent victim deceived

3.Legitimate owner inconvenienced

Factors indicating lower culpability

1.Licence/registration mark from another vehicle owned by defendant

2.Short-term use

Form a preliminary view of the appropriate sentence, then consider offender mitigation

Common factors are identiied in the pullout card

Consider a reduction for a guilty plea

Consider ancillary orders

Refer to pages 168-174 for guidance on available ancillary orders

Consider disqualiication from driving and deprivation of property (including vehicle)

Decide sentence

Give reasons

Effective from 4 August 2008

109