The driver told officers he was using his untaxed car to go and see his friends at the allotment.
Police have pleaded with members of the public to follow the Tier 4 rules.
In a post on social media, officers from Hinckley Police explained how they towed the vehicle.
"Whilst on patrol today PC 1896 Sharpe and PCSO 6386 Reed have spotted this vehicle being driven in Burbage. Upon completing checks it transpired that the tax had expired and therefore the vehicle was recovered.
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What was the essential journey that the driver was making in their untaxed vehicle we hear you ask? Well he was meeting his friends down the allotments to celebrate New Year’s Eve of course!!!!
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Clearly the news of the current Tier 4 restrictions requiring everyone to stay at home wasn’t clear enough! He was give lots of advice and has a large bill to pay to get his vehicle back.
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Please remember that no matter how much you want to meet your friends this New Years Eve the Government rules prohibit this. We have a lot of officers on duty this evening and penalty fines will be issued to people breaking the rules. After all breaches could lead to the virus spreading and our local business being closed longer and financially suffering!
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Just so you know fines start at £200 for an individual breaking the rules and go up to £10,000 for the organiser of a house party!
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