Tax Appeals Commission determination 122TACD2021 regarding VRT, 2021

• Administrative Decision Number: 122TACD2021
• Year: 2021
• Date: 27 July 2021
• Subject Matter: VRT
• Respondent: THE REVENUE COMMISSIONERS

122TACD2021

BETWEEN/

THE APPELLANT

Appellant

-and-

THE REVENUE COMMISSIONERS

Respondent

DETERMINATION

Appeal

1. This appeal concerns the imposition of a Value Added Tax (hereinafter referred to as “VAT”) charge

of €1,371 on the importation of a vehicle from the UK to the State. The Respondent held that the

vehicle was liable to VAT, as it had travelled less than 6,000 kilometres at the time it was imported

and therefore considered a “new means of transport”.

2. The Appellant paid the VAT at the time the vehicle was registered at the National Car Testing Service

(hereinafter referred to as “NCTS”). The Appellant subsequently appealed the imposition of the VAT

liability to the Tax Appeals Commission.

3. On agreement of the parties, this appeal is determined without an oral hearing in accordance with

section 949U of the Taxes Consolidation Act, 1997.

Facts

4. The Appellant purchased a BMW F800 R motorbike in the UK, imported it into the State and registered

it at the NCTS on 13 November 2018. The vehicle had 3,723 miles on the clock at the time of

registration.

5. The Appellant was charged Vehicle Registration Tax of €574 and VAT of €1,371, which he duly paid.

The Vehicle Registration Tax charge is not in dispute.

6. The Appellant subsequently queried the VAT charge with the Respondent and was advised that as

the vehicle had travelled less than 6,000 kilometres, it was considered a new vehicle, which brought