Vehicle Excise and Registration Act 1994 section 51

Admissions

Section 51 deals with how a written admission by an accused person can be used as evidence in court proceedings for certain vehicle excise offences in England, Wales and Northern Ireland.

  • Where a person is charged with using or keeping an unlicensed vehicle, trade licence offences, or failing to have a nil licence for an exempt vehicle, a written admission may be used as evidence against them.
  • The admission must be a signed written statement by the accused confirming they were the driver, user or keeper of the vehicle on the occasion in question.
  • Before the court can accept the statement, it must first be proved that the accused was served by post with a formal requirement to identify the driver, user or keeper of the vehicle at the relevant time.
  • The service of that postal requirement must be proved either on oath or in accordance with the applicable procedural rules โ€” Criminal Procedure Rules in England and Wales, or magistrates' courts rules in Northern Ireland.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.