ANNEX B: OVERVIEW OF THE CONFISCATION PROCESS UNDER POCA Appendix (i).Example Calculation of Benefit (Particular Criminal Conduct) Confiscation order
If the court accepts that the defendant has benefited from the proceeds of crime to the extent of £51,983 then the court should declare the benefit in that amount, or in any other amount in respect of which the court finds the defendant has benefited.
The recoverable amount is an amount equal to the defendant’s benefit from the conduct concerned.  If the defendant shows that the available amount is less than the benefit, the court should make a confiscation order in that sum.
The onus is on the defendant to provide the court with full details of all his free property, including full valuations for any houses he has an interest in.  He will also need to supply the court with details of the likely costs that will be incurred in realising the property.
In this example, the defendant has property valued at £240,000 and a vehicle now valued at £6,000. The available amount is therefore £246,000. As the available amount is higher than the recoverable amount, the confiscation order should be made in the sum of £51,983.