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The tribunals can only levy small fines and give an order to desist.
It can only levy charges through the control of the photographic or digital images of items.
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"They're saying we will only levy this tax on air-conditioned hospitals," she said.
But HMRC only levied £112,000 in penalties, and prosecutions are highly unusual.
The major business tax announcement of this autumn statement was the apprenticeship levy, which can only be described as a new payroll tax.
Simon Walker, director general of the IoD, said: "The major business tax announcement of this autumn statement was the apprenticeship levy, which can only be described as a new payroll tax.
Taxpayers pay twice for the system, Oxfam says, because the industry can only afford to pay the levies which make up the difference between world prices and European prices through the high prices it charges consumers.
This position is challenged by economists who argue that variable levies accentuate the world market volatility and can only buy stability for some countries at the expense of others.
But he can only do that after Osborne has "cauterised the public angst about green levies" in the autumn statement.
If EDF can only sell Hinkley's electricity at less than this the government makes up the difference from a levy on consumers, effectively a tax.
For the moment, that does not much matter, since fines can be levied only on euro members.But if Britain were to join the euro, say in 2004, the stability pact would become highly relevant.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com