Tax Appeals Commission determination 93TACD2020 regarding VRT, 2020

• Administrative Decision Number: 93TACD2020
• Year: 2020
• Date: 17 January 2020
• Respondent: REVENUE COMMISSIONERS

93TACD2020

BETWEEN/

REDACTED

Appellant

V

REVENUE COMMISSIONERS

Respondent

DETERMINATION

Introduction

1. This appeal concerns the imposition of additional Vehicle Registration Tax (VRT) by

the Respondent due to the failure of the Appellant to register his UK acquired vehicle

within the time specified in the VRT legislation.

2. On agreement of the parties this appeal is determined 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, entered the State on 21 May 2019. The

vehicle was registered with the National Car Testing Service (NCTS) more than thirty

days after its arrival in in Ireland.

4. VRT was calculated on the vehicle in question in the normal way, but an additional

charge to VRT of €324 was imposed by the Respondent and it is this amount that is

the subject of this appeal. The Appellant made an unsuccessful first stage appeal to

the Respondent who offered a refund of €150 in a goodwill gesture in the specific

circumstances. The Appellant did not accept the findings in the matter and appealed

to the Tax Appeals Commission on 3 September 2019.