In English law, theft is a criminal offence, which covers almost all forms of taking. It is a statutory offence contrary to Section 1 of the Theft Act 1968.

Elements of theft

Theft consists of the following elements: (1) there must be property, which (2) belongs to another; and (3) is appropriated. The appropriation must be (4) dishonest; and (5) done with the intention of permanently depriving the other of it. Items (1)-(3) would normally be classed as forming part of the actus reus and (4)-(5) of the mens rea.

The most surprising aspect of this definition to the non-lawyer is that there needs to be an intention to permanently deprive someone of the property. This means that, in general terms, "borrowing" is not stealing.