I am advised by Revenue that section 141 of Finance Act 2001 provides that Revenue may seize any goods or vehicles that are liable to forfeiture under the excise legislation. The primary offences that these laws relate to are offences regarding Vehicle Registration Tax (VRT), Marked Mineral Oil (MMO). Vehicles may also be seized where they are used as a conveyance for offences relating to excisable products.
The number of vehicles seized under section 141 of Finance Act 2001 during 2023 and to the end of August 2024 are set out in the table below. This data is based on information extracted from Revenue systems on 2 September 2024.
|
Offence Type
|
No. vehicles seized 2023
|
No. vehicles seized to end August 2024
|
|
MMO
|
96
|
73
|
|
VRT
|
899
|
599
|
|
Used as a conveyance relating to excise offences
|
32
|
36
|
|
Total
|
1,027
|
708
|