Cars without tax are being targeted by police

There are thought to be about 116,000 unlicensed vehicles north of the border, costing �12.5m in lost revenue.

Department for Transport figures suggest Scotland has the UK's highest rate of road tax evasion.

Police are working with the DVLA in the crackdown, with more roadside checks and extra wheel clamping units in an attempt to target persistent evaders.

TAX DOGERS' LEAGUE TABLE Strathclyde - 45,000 Lothian and Borders - 21,000 Grampian - 10,800 Tayside - 10,500 Fife - 9,000 Northern - 8,000 Central - 7, 00 Dumfries and Galloway - 4,800

Officers said these motorists often also had motoring convictions and were involved in anti-social behaviour and crime.

DVLA spokesman John Moore warned: "We are determined to target this irresponsible group who consistently evade paying their road tax.

"Honest motorists who regularly pay their road tax are fed up with seeing this hard core continually getting away with it."

He added: "Road tax cheats do not usually have up to date insurance or MOT certificates and are often involved in some other forms of criminality.

"We are sure that all law-abiding motorists support this initiative".