Tax Appeals Commission determination 10TACD2026 regarding VRT, 2026

• Administrative Decision Number: 10TACD2026
• Year: 2026
• Subject Matter: VRT
• Respondent: The Revenue Commissioners

1

Between

Appellant

and

The Revenue Commissioners

Respondent

Determination

10TACD2026

2

Contents

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

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

Legislation and Guidelines .................................................................................................... 6

Submissions ......................................................................................................................... 8

Appellant’s submissions .................................................................................................... 8

Respondent’s submissions .............................................................................................. 10

Material Facts ..................................................................................................................... 11

The burden of proof ......................................................................................................... 12

Computation of VRT1 ...................................................................................................... 13

Jurisdiction of an Appeal Commissioner .......................................................................... 14

Conclusion ...................................................................................................................... 15

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

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

Appeal ................................................................................................................................ 17