I don’t understand this “the car is under the Peugeot Just Add fuel scheme so the car doesn’t need to pay road tax for three years as it’s new.” Surely your talking about ved which someone has to pay from registration. If car ” doesn’t need to pay ” then you have a defense and the stat dec will remove your conviction and you can argue your point in court. But from what you say I think the keeper of the car does need to pay ved and you have a possible bur separate civil issue with Peugeot if they have not honored the contract.

It does look a lot like the op has misunderstood the RFL position on his new car. 1st year RFL is paid for (as standard) then he has to buy years 2 and 3 but should get paid by Pug for the cost of doing that.

There’s probably a cheque from Peugeot to pay for it along with the summons at the old address 😉

Potentially a costly mistake over something which is free 🙁