Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Confiscation order definition

What does Confiscation order mean? An order made in criminal proceedings requiring a convicted defendant to pay the state a sum representing the proceeds (benefit) of their criminal conduct, up to the value of assets available to them. It does not usually seize specific items; instead it creates a recoverable monetary judgment. In England and Wales and Northern Ireland, confiscation orders are governed by the Proceeds of Crime Act 2002 (POCA) (Parts 2 and 4). In Scotland, equivalent orders are made under POCA Part 3. In Ireland, post‑conviction confiscation is provided for by the Criminal Justice Act 1994 (as amended). Across these jurisdictions the court assesses...

Scottish confiscation under POCA 2002: procedure, recoverable amount, proportionality, reconsideration and appeals, enforcement and restraint, Part 8 investigatory powers, and forthcoming ECCTA 2023 cryptoasset provisions

Published by a LexisNexis Corporate Crime expert

Practice notes

This PrACTice Note summarises the confiscation regime set out in the Proceeds of Crime Act 2002 (POCA 2002), together with the changes introduced by Schedule 8 to the Economic Crime and Corporate Transparency Act 2023 (ECCTA 2023), insofar as it operates in Scotland. Schedule 8 amended the Proceeds of Crime Act 2022 to make provisions in connection with cryptoassets and Confiscation orders. Those amendments have not yet been brought into force.

Introduction to Scottish confiscation Law and procedure

Confiscation is the mechanism by which, after conviction, an offender’s financial gain from offending is taken away.

The POCA 2002 confiscation provisions are designed to facilitate the recovery and seizure of the proceeds of crime in order to:

disincentivise criminal activity, and
prevent offenders from retaining the proceeds of crime following conviction

This Practice Note addresses the Scottish confiscation process and procedure.

For the parallel provisions in England and Wales, see the subtopic: Restraint and Confiscation.

A confiscation order requires payment of a specified amount and is intended to ‘deprive defendants of the benefit they have gained from relevant criminal conduct, whether or not they have retained such benefit, within...

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Web page updated on 21/05/2026

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