Vehicle Excise and Registration Act 1994 section 7C

Recovery of section 7A supplements: Scotland

Section 7C provides a mechanism, applicable only in Scotland, for the Secretary of State to recover unpaid supplements (penalties imposed under section 7A when a vehicle ceases to be properly taxed or insured) using Scottish legal enforcement procedures known as diligence, authorised by summary warrant.

• The Secretary of State may make regulations allowing recovery of unpaid section 7A supplements through summary warrants granted by a sheriff in Scotland, authorising enforcement measures such as attachment of goods, earnings arrestment, or arrestment and action of furthcoming or sale.
• Applications for a summary warrant must be accompanied by a certificate from the Secretary of State confirming that the supplement is unpaid, that payment has been demanded, whether the debtor disputes liability, and the amount outstanding from each person named.
• A summary warrant cannot be granted against a person who disputes liability to pay or where a court action for payment has already been raised against them — though simply failing to respond to a demand does not count as disputing liability.
• If a court action for payment is subsequently raised against a person after a summary warrant has been granted, the summary warrant ceases to have effect for that person, but only if none of the enforcement measures have yet been carried out against them.

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