Tax Appeals Commission determination 160TACD2020 regarding VRT, 2020

• Administrative Decision Number: 160TACD2020
• Date: 21 August 2020
• Subject Matter: VRT
• Respondent: -andTHE REVENUE COMMISSIONERS

160TACD2020

BETWEEN/

APPELLANT

Appellant

-and-

THE REVENUE COMMISSIONERS

Respondent

DETERMINATION

Appeal

1. This is an appeal to the Appeal Commissioners pursuant to s.146 of the Finance

Act, 2001 (as amended) against a determination made by the Revenue

Commissioners. The appeal concerns the refusal to make a repayment of vehicle

registration tax (VRT) connected with a deletion of an entry in the register of all

vehicles maintained by the Revenue Commissioners, in accordance with s.131 of

the Finance Act 1992 as amended.

2. The amount of tax involved is €2,160.

3. This appeal is adjudicated with a hearing in accordance with s.949Y of the Taxes

Consolidation Act, 1997.