Vehicle Excise and Registration Act 1994 section 6

Offences relating to vouchers [VERA 1994 Sch 2A para 6]

Paragraph 6 of Schedule 2A sets out the criminal offences that can arise in connection with vouchers issued when a vehicle is released after immobilisation, removal or disposal, and the penalties for those offences.

• Failing to return a void voucher or void licence within the prescribed period is a criminal offence, with fines up to level 3 on the standard scale for a voucher, or the greater of level 3 or five times the annual vehicle excise duty rate for a licence.
• Knowingly using a void voucher to offset vehicle excise duty is an offence punishable by a fine of up to level 5 on the standard scale.
• Making a false or materially misleading declaration when obtaining a voucher or claiming a refund against one is a criminal offence.
• Forging, fraudulently altering, using, lending or allowing another person to use a voucher carries penalties of up to the statutory maximum on summary conviction, or up to two years' imprisonment and/or an unlimited fine on indictment.