Tax Appeals Commission determination 85TACD2021 regarding VRT, 2021

• Administrative Decision Number: 85TACD2021
• Year: 2021
• Date: 30 March 2021
• Respondent: THE REVENUE COMMISSIONERS

BETWEEN/

APPELLANT

Appellant

-and-

THE REVENUE COMMISSIONERS

Respondent

DETERMINATION

Appeal

1.

This is an appeal to the Appeal Commissioners pursuant to section 134 (1) (c)

of the Finance Act, 1992 and S.I. 59/93 against a determination made by the

Revenue Commissioners. The appeal concerns the relief from Vehicle

Registration Tax (VRT) available under the above legislation.

2.

On agreement of the parties this appeal is adjudicated without a hearing in

accordance with section 949U of the Taxes Consolidation Act, 1997.

Background and Agreed Facts

3.

The vehicle, the subject matter of this appeal, is a Ford Mondeo Estate imported

by the Appellant on 24 November 2018.

4.

The Appellant registered the vehicle and paid VRT of €1,645 based on an open

market selling price (OMSP) determined by the Revenue Commissioners.

85TACD2021