ANNEX B: OVERVIEW OF THE CONFISCATION PROCESS UNDER POCA 1. Confiscation 1.6. Recoverable amount
Once the defendant’s benefit has been determined the court must decide the available and recoverable amounts and make an order requiring the defendant to pay that amount. The “recoverable amount” is a sum of money equal to the defendant’s benefit from the conduct concerned allowing for the change in the value of money. The court will endeavour to recover the full value of a defendant’s benefit from criminal conduct, whether particular or general. Where this is not possible, for example where the defendant’s personal wealth is now less than the benefit obtained, the court will determine the available amount. This is a sum of money due to be paid immediately and comprises:
	the total value of all the defendant’s free property(43) at the time the confiscation order is made (that is, the total value of all their property minus any priority obligations44); plus
	the value of any tainted gifts.
The court will adopt a staged approach and attempt to recover:
	the full value of the benefit, or
	if the defendant’s assets are less, the available amount, or
	if less, a “nominal amount” – for example £1.
An example of how the recoverable amount is calculated is provided at Appendix (i).
Once a confiscation order has been made, the court must specify the sentence to be served in default, that is should the defendant fail to pay.  This is the additional prison sentence that the defendant must serve if the order is not satisfied within the time allowed by the court.  The maximum period of imprisonment depends upon the amount due and currently ranges from seven days to 10 years.
The court must have regard to the confiscation order before imposing a fine or other order involving payment on the defendant, except for a compensation order, but otherwise to leave the confiscation order out of account in sentencing the defendant.