The aim of the tax would be to levy a payback scheme on all acts of criminals who damage, steal, or make unusable in any way the goods of others. Such as rioters, vandals, theives etc. Even if they are under age they could be issued with a Nat Ins No... and the the cost of their crimes would stay on record till they pay it of. It could be collected by the inland revenue from any earnings they have from the date of the crime until the day they die or pay off the debt. Such as an extra 5% income tax paid back to the treasury each payday till the amount was cleared. Thus even a 11yr old rioter would end up paying back his share of the repair costs. No silly fines today that never get paid. But a debt you carry to the grave or pay off.