Annex B – POCA Summary Confiscation
Confiscation orders are made following conviction for an offence. A confiscation order does not provide for the confiscation of particular property, but rather orders the defendant to pay a set amount of money, calculated by reference to the criminal benefit and whatever resources are available to him or her. The defendant is given a set time to pay the order after which he or she is liable for interest and may be subject to a default sentence for failing to pay. Before making an order, the court must be satisfied that the defendant has benefited from criminality and must determine the extent to which he/she has benefited.