Tax Appeals Commission determination 45TACD2019 regarding VRT, 2019

• Administrative Decision Number: 45TACD2019
• Year: 2019
• Date: 09 October 2019
• Respondent: THE REVENUE COMMISSIONERS

1

45TACD2019

BETWEEN/

Appellant

Appellant

V

THE REVENUE COMMISSIONERS

Respondent

Introduction

1.This appeal concerns the calculation of Vehicle Registration Tax (“VRT”) charged on the

importation of a plug-in hybrid electric vehicle. 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

2.The vehicle, the subject matter of this appeal, is a plug-in hybrid electric vehicle. The

Appellant was of the understating that having registered the vehicle with the National

Car Testing Service (“NCTS”) and paid the VRT amount of €2,319 that a repayment of

€2,250 was due to him owing to the fact that the vehicle is a hybrid electric vehicle

which commands a lower VRT charge.

3.The Appellant wrote to the Respondent on 29 May 2018, shortly after registering the

vehicle, and requested a repayment of €2,250 on the basis that the amount of €2,319

paid on registration of the vehicle represented the VRT amount payable before applying

the reduction.