Tax Appeals Commission determination 44TACD2021 regarding VRT, 2021

• Administrative Decision Number: 44TACD2021
• Year: 2021
• Date: 29 January 2021
• Respondent: REVENUE COMMISSIONERS

44TACD2021

BETWEEN/

APPELLANT

Appellant

AND

REVENUE COMMISSIONERS

Respondent

DETERMINATION

Introduction

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

the importation of a 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”).

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

Taxes Consolidation Act, 1997

3. The amount of tax involved is €150

Background

4. The vehicle, the subject matter of this appeal, is a Toyota Yaris Hybrid ICON+CVT 5

DR AUTO first registered on 1 Jan 2014 in the UK. The vehicle was registered with the

National Car Testing Service (NCTS) on 7 February 2018. A VRT charge of €768 which

reflected a “Hybrid Remission” of €900 was paid by the Appellant.

5. The Appellant appealed the amount of the Hybrid Remission in relation to the VRT

charge to the Revenue Commissioners under section 145 of the Finance Act, 2001 (as

amended). On appeal the VRT charge was not revised by the Revenue Commissioners.