Finance Act 1992 section 140

Evidence

Section 140 sets out the rules of evidence that apply in legal proceedings for offences relating to non-payment of vehicle registration tax (VRT).

• In VRT prosecution proceedings, it is presumed that the tax has not been paid unless the defendant proves otherwise.
• Certificates or documents signed by a Revenue officer containing details from the vehicle register are accepted as evidence without needing to verify the officer's signature or status.
• Documents containing extracts from any other vehicle-related records held by Revenue are similarly accepted as evidence.
• All such presumptions and evidential documents can be challenged by the defendant if they can demonstrate that the information is incorrect.