Tax Appeals Commission determination 11TACD2022 regarding VRT, 2022

• Administrative Decision Number: 11TACD2022
• Date: 23 October 2017
• Subject Matter: VRT
• Respondent: THE REVENUE COMMISSIONERS

11TACD2022

BETWEEN/

Appellant

V

THE REVENUE COMMISSIONERS

Respondent

DETERMINATION

Introduction

1. This is an appeal pursuant to section 146 of the Finance Act, 2001 (as amended)

against a determination made by the Revenue Commissioners. The appeal concerns

an amount of vehicle registration tax charged pursuant to section 132(3A) of the

Finance Act, 1992 (as amended) on the basis that the vehicle was not registered at the

time specified in Regulation 8 of the Vehicle Registration and Taxation Regulations

1992 (S.I. No. 318 of 1992) (as amende d), being within 30 days after the date of arrival

of the vehicle in the State.

Background

2. The vehicle the subject matter of the appeal, is a

(formerly purchased by the Appellant in the UK on 20 July,

2017, from Limited. The vehicle was transported to Ireland by

Johnston Car Transport on 1 August, 2017, and delivered to the Appellant at his home

in Dublin on that date.

3. In late August 2017, the vehicle was transferred to the

and was subsequently transferred to Dublin for