Tax Appeals Commission determination 87TACD2020 regarding VRT, 2020

• Administrative Decision Number: 87TACD2020
• Year: 2020
• Date: 12 March 2020
• Subject Matter: VRT
• Respondent: REVENUE COMMISSIONERS

Ref: 87TACD2020

BETWEEN/

APPELLANT

Appellant

V

REVENUE COMMISSIONERS

Respondent

DETERMINATION

Introduction

1. This appeal concerns the refusal by the Respondent to make a refund of Vehicle

Registration Tax (VRT) arising from an application made by the Appellant for the

deletion of a vehicle from the vehicle register and a refund of the VRT paid on the

vehicle concerned.

2. By agreement of the parties this appeal is adjudicated without a hearing in accordance

with section 949U of the Taxes Consolidation Act 1997, as amended (‘TCA 1997’).

Background

3. The vehicle, the subject matter of the appeal, was a left-hand drive vehicle which the

Appellant had brought into the State from REDACTED on 27 May 2016.

4. The Appellant registered the vehicle in the State on 29 June 2016. The vehicle was

valued at €5,752 and VRT was charged at 17%. The Appellant paid €977 on

registration and was allocated the registration number REDACTED.

5. Having registered the vehicle, the Appellant sought to pay Motor Tax and was advised

that the vehicle could not be taxed until it was insured.