Tax Appeals Commission determination 160TACD2020 regarding VRT, 2020

Administrative Decision Number160TACD2020
Year2020
Date21 August 2020
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.

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