In simple terms
A friendly intro before the formal notes — no formulas yet.
Leaving without paying
Making off is leaving a place where payment is expected without paying, dishonestly and knowing payment is required on the spot.
- 1
Goods supplied or service done.
- 2
Payment expected on the spot.
- 3
D makes off — leaves without paying.
- 4
Dishonesty — Ivey two-stage test.
What this topic covers
The official Cambridge syllabus points this lesson works through.
- 2.2.6.1
Actus reus
- 2.2.6.2
Mens rea
- 2.2.6.3
S4 - sentencing
Explore the concept
Use the live diagram and synced steps — play it or tap a step card to walk through.
At a glance — side by side
Compare key properties side by side — ideal for exam contrasts.
Comparison: Making Off Without Payment vs. Theft
| Feature | Making Off Without Payment (s3 TA 1978) | Theft (s1 TA 1968) |
|---|---|---|
| Governing Act | Theft Act 1978 | Theft Act 1968 |
| Core Act (Actus Reus) | Departing from the spot where payment is due. | Appropriating property. |
| Property Status | Ownership has often passed to the defendant (e.g., an eaten meal). | Property must 'belong to another' at the time of appropriation. |
| Timing of Dishonesty | Can be formed after the goods/service have been received. | Must exist at the time of appropriation (the dishonest assumption of the rights of an owner). |
| Required Intent (Mens Rea) | Intention to permanently avoid payment of the amount due. | Intention to permanently deprive the other of the property. |
Governing Act
Making Off Without Payment (s3 TA 1978)
Theft (s1 TA 1968)
Core Act (Actus Reus)
Making Off Without Payment (s3 TA 1978)
Theft (s1 TA 1968)
Property Status
Making Off Without Payment (s3 TA 1978)
Theft (s1 TA 1968)
Timing of Dishonesty
Making Off Without Payment (s3 TA 1978)
Theft (s1 TA 1968)
Required Intent (Mens Rea)
Making Off Without Payment (s3 TA 1978)
Theft (s1 TA 1968)
Full topic notes
Formal explanation with the rigour you need for the exam.
The Actus Reus: 'Making Off' and the Location of Payment
The offence of making off without payment is defined in s3 of the Theft Act 1978. The actus reus begins with the defendant 'making off'. This means departing from the 'spot' where payment is required or expected. The term 'spot' is interpreted narrowly and refers to the precise location of payment, such as the cashier's desk or the pay-point in a restaurant. As established in R v McDavitt (1981), merely preparing to leave or moving towards an exit is insufficient; the defendant must have actually left the point where payment was due. For example, a diner who is apprehended while still inside the restaurant, but away from their table, has not yet 'made off'. This element ensures the offence targets the act of departure itself, not just the failure to pay.
The actus reus requires the defendant to 'make off' from the spot where payment is due.
The 'spot' is the specific point of payment, not the entire premises.
R v McDavitt (1981) established that a defendant must actually depart from the point of payment.
Moving towards an exit without leaving the 'spot' is not sufficient to constitute the actus reus.
The Actus Reus: Goods Supplied, Services Done, and the Payment Obligation
For the offence to be committed, the defendant must have made off without paying for goods that have been supplied or a service that has been done. This presupposes a situation where a legally enforceable debt has been created. Classic examples include consuming a meal in a restaurant, taking a taxi journey, or filling a car with petrol (as in R v Brooks and Brooks (1983)). A crucial element is that payment must be 'required or expected on the spot'. If the provider agrees to extend credit, allowing the defendant to pay at a later date, then leaving without paying does not satisfy the actus reus of this offence. The case of R v Vincent (2001) confirmed that if an agreement is made to defer payment, the requirement to pay 'on the spot' is nullified.
The offence applies only after goods have been supplied or a service has been completed.
A legally enforceable obligation to pay must exist.
Payment must be required or expected 'on the spot'.
R v Vincent (2001) shows that if credit is agreed upon, this offence cannot be committed as payment is no longer expected on the spot.
The Mens Rea: Knowledge and Dishonesty
The mens rea for making off without payment has three components. The first is that the defendant must know that payment on the spot was required or expected. This is a subjective requirement; the defendant must have been personally aware of this obligation. The second component is dishonesty. Following the Supreme Court's decision in Ivey v Genting Casinos (2017), the test for dishonesty is now objective. The court asks: was the action of making off without payment dishonest according to the standards of ordinary, reasonable, and honest people? The defendant's own belief about the honesty of their actions is no longer the key factor, which simplifies the test previously established in R v Ghosh (1982). This objective standard ensures a consistent application of the law.
Mens Rea Part 1: The defendant must know payment is required on the spot.
Mens Rea Part 2: The defendant must act dishonestly.
The test for dishonesty is the objective test from Ivey v Genting Casinos (2017).
The jury assesses the defendant's conduct against the standards of ordinary, decent people.
The Mens Rea: Intention to Avoid Payment Permanently
The final and most specific element of the mens rea is the 'intention to avoid payment of the amount due'. The House of Lords clarified in R v Allen (1985) that this means an intention to avoid payment permanently. If a defendant genuinely forgets to pay, or intends to return and pay later, they lack the necessary intent for this offence. For example, a person who leaves a restaurant distracted by a phone call, but fully intends to go back and settle the bill, would not be guilty. This distinguishes the criminal offence from a mere civil debt or an honest mistake. The prosecution bears the burden of proving beyond reasonable doubt that the defendant had no intention of ever paying the money owed.
Mens Rea Part 3: An intention to avoid payment of the amount due.
R v Allen (1985) confirmed this must be an intention to avoid payment permanently.
An intention to delay payment or an honest mistake (e.g., forgetting) is not sufficient mens rea.
This element protects individuals who make an honest mistake from criminal liability.
In a problem question, always distinguish making off without payment from theft. For making off, ownership of the goods (e.g., the food eaten) has often passed to the defendant, so the property no longer 'belongs to another' as required for theft. The dishonesty can also be formed after the service is complete, which would not suffice for theft where dishonesty must coincide with appropriation. Focus on the specific elements of s3: making off, from the spot, after a service, with intent to permanently avoid payment.
Worked examples
See the formulas applied — reveal one step at a time, like the exam.
Sam eats a meal at a restaurant, receives the bill, and leaves via the toilets without paying. The restaurant expects payment before leaving. Analyse making off under s3 TA 1978. [10 marks]
- 1
1. Goods supplied or service done: Sam received a meal — a service/goods supplied within s3. R v Allen confirms restaurant meals fall within the offence.
Jade fills her car with petrol worth — 60 and drives off without paying. Analyse making off without payment. [8 marks]
- 1
Actus reus: goods supplied (petrol); making off without having paid as required; dishonestly.
How it all connects
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Glossary
Try to recall each definition before you reveal it.
Quick check
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Revision flashcards
Flip the card. Test yourself before the exam.
s3 making off definition?
Dishonestly makes off without having paid as required or expected for goods supplied or service done.
Key takeaways
Review these before you close the topic — retrieval beats re-reading.
- ✓
The actus reus requires the defendant to 'make off' from the spot where payment is due.
- ✓
The 'spot' is the specific point of payment, not the entire premises.
- ✓
R v McDavitt (1981) established that a defendant must actually depart from the point of payment.
- ✓
Moving towards an exit without leaving the 'spot' is not sufficient to constitute the actus reus.
Practice — then mark it
The whole point: a real Cambridge question, marked mark-by-mark.
Mark a making off question
Mark a making off question
Extra simulations & links
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Frequently asked
Checkpoint
One marked question is worth ten re-reads — close the loop before you move on.
Reading it isn’t knowing it — prove it.
Before you move on: do Mark a making off question on paper, snap a photo, and get examiner-style feedback on exactly where you win and lose marks.