Tax Appeals Commission determination 121TACD2020 regarding VAT, 2020

• Administrative Decision Number: 121TACD2020
• Year: 2020
• Date: 31 July 2002
• Subject Matter: VAT
• Respondent: REVENUE COMMISSIONERS

1

121TACD2020

BETWEEN/

NAME REDACTED

Appellant

V

REVENUE COMMISSIONERS

Respondent

DETERMINATION

Introduction

This is an appeal in relation to the refusal by the Respondent of a refund of VAT in relation

to the importation of a vessel.

Background

In July 2016, the Appellant purchased a cruiser stern sail away craft (hereafter ‘the boat’ or,

where referred ‘the vessel’) from a supplier in the UK. The Appellant’s boat is approximately

18 metres in length and is equipped with a 52hp engine. The Appellant paid VAT of €13,967

at the rate of 23% on the importation of the vessel.

On 18 November 2016, the Appellant made a claim pursuant to statutory instrument no.

262/1980 titled Value Added Tax (Refund of Tax (No. 12) Order) 1980 (S.I. 262/1980) which

provides for a refund of VAT in excess of the reduced rate of 13.5% in certain circumstances

and in particular, in relation to caravans, mobile homes or any similar structure designed

primarily for residential purposes. The refund claim totalled €5,770. On 9 January 2017, the

Respondent refused the claim for refund and the Appellant duly appealed.

In addition to the claim under S.I. 262/1980, the Appellant submitted that the vessel did not