Vehicle Excise and Registration Act 1994 section 48

Proceedings in Scotland

Section 48 sets out the special rules governing how and when criminal proceedings for offences under the Vehicle Excise and Registration Act 1994 may be brought in Scotland, including who may bring them, the courts in which they may be heard, and the time limits that apply.

• The Secretary of State may institute summary proceedings in any Scottish court of summary jurisdiction for most offences under the Act, except forgery/fraud (section 44) and false declarations (section 45).
• There is an absolute time limit of three years from the date of the offence for summary proceedings relating to key offences (such as using an unlicensed vehicle, trade licence breaches, failed payments, underpaid duty, forgery/fraud, and false declarations) and offences under regulations made under the Act.
• Within that three-year window, proceedings must generally be commenced within six months of the relevant date — either when the Secretary of State became aware of the information (where the procurator fiscal acts on information from the Secretary of State) or when the person bringing the proceedings obtained sufficient evidence.
• A signed certificate from the Secretary of State or the person instituting proceedings, stating the date on which the relevant information or evidence came to their knowledge, is treated as conclusive proof of that date unless the signature itself is challenged.