Tax Appeals Commission determination 43TACD2021 regarding VRT, 2021

• Administrative Decision Number: 43TACD2021
• Year: 2021
• Date: 29 January 2021
• Subject Matter: VRT
• Respondent: REVENUE COMMISSIONERS

43TACD2021

BETWEEN/

APPELLANT

Appellant

AND

REVENUE COMMISSIONERS

Respondent

DETERMINATION

Introduction

1. This is an appeal to the Tax Appeal Commissioners (TAC) pursuant to section 146 of

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

Commissioners. The appeal concerns the valuation of a vehicle for the purposes of

ascertaining the open market selling price (‘OMSP’) in respect of the calculation of

Vehicle Registration Tax (‘VRT’).

2. This appeal is adjudicated without a hearing in accordance with section 949U of the

Taxes Consolidation Act, 1997.

Background

3. The vehicle, the subject matter of the appeal, is an Audi A7 3.0 TDI, Version BI TDI

SLINE QTRO 313 PS AUTO registration no REDACTED. The vehicle was first

registered in the UK on 26 March 2016. The vehicle was registered with the National

Car Testing Service (NCTS) on 18 April 2018. An OMSP of €57,274 was assigned by

the Respondent, resulting in a VRT charge of €15,464 which was paid by the

Appellant.

4. The Appellant appealed the OMSP valuation to the Revenue Commissioners under

section 145 of the Finance Act, 2001 (as amended). On appeal the OMSP was revised