Tax Appeals Commission determination 205TACD2025 regarding VRT, 2025

• Administrative Decision Number: 205TACD2025
• Year: 2025
• Date: 04 July 2025
• Subject Matter: VRT
• Respondent: The Revenue Commissioners

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AN COIMISIÚIN UM ACHOMHAIRC CHÁNACH

TAX APPEALS COMMISSION

205TACD2025

Between

Liam Dunne

Appellant

and

The Revenue Commissioners

Respondent

Determination

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Contents

Introduction ........................................................................................................................... 3

Background ........................................................................................................................... 3

Legislation and Guidelines .................................................................................................... 5

Evidence and Submissions ................................................................................................... 7

Appellant’s Submissions .................................................................................................... 7

Respondent’s submissions ................................................................................................ 8

Respondent’s evidence ..................................................................................................... 9

Material Facts ....................................................................................................................... 9

Analysis .............................................................................................................................. 10

Processes of the Respondent .......................................................................................... 10

VRT Calculator ................................................................................................................ 11

VRT Calculation Methodology ......................................................................................... 12

OMSP Valuation .............................................................................................................. 13

Determination ..................................................................................................................... 16

Notification .......................................................................................................................... 16

Appeal ................................................................................................................................ 16