HGV Road User Levy Act 2013 section Schedule 2 paragraph 2

Proceedings in Scotland

Schedule 2 paragraph 2 sets out the time limits and procedural rules for bringing criminal proceedings in Scotland for the offence of using or keeping a heavy goods vehicle without paying the HGV road user levy.

• There is an absolute deadline of 3 years from the date the offence was committed, after which no proceedings may be started in Scotland.
• Within that 3-year window, proceedings must be started within 6 months of the relevant authority becoming aware of the offence — either 6 months from when the Secretary of State received the information (where the procurator fiscal acts on the Secretary of State's tip-off), or 6 months from when the person bringing the case obtained sufficient evidence.
• A signed certificate from the Secretary of State or from the person bringing the proceedings, stating the date on which they became aware of the relevant information or evidence, is treated as conclusive proof of that date unless the signature itself is challenged.
• The usual procedural restrictions and time limits for customs and excise offences under the Customs and Excise Management Act 1979 do not apply to these Scottish proceedings.