Tax Appeals Commission determination 112TACD2021 regarding VRT, 2021

Administrative Decision Number112TACD2021
Date30 June 2021
Subject MatterVRT
1. This is an appeal to the Tax Appeals Commission (“the Commission”) by the Appellant
relating to a refusal of VRT registration (TAN authorisation) pursuant to section 136
Finance Act 1992 as amended. The Appellant appealed to the Commission on 15th April
2. By agreement of the parties, this case is adjudicated without a hearing in accordance with
the provisions of section 949U TCA 1997.
3. The facts are not in dispute in this appeal. The Appellant accepts that he does not have
the requisite correct planning permission in writing for the business of selling cars on his
premises. The Appellant sought clarification from the requisite County Council but none
has been forthcoming. The Commission has written to the Appellant seeking this
clarification but no confirmation that the planning matter had been resolved has ensued.
4. The Appellant applied to the Revenue Commissioners (“the Respondent”) for a VRT
registration (TAN authorisation) under section 136 Finance Act 1992, as amended in
respect the sale of cars at this business premises. The application was refused.
5. The Appellant appealed this refusal to the Respondent in accordance with section 145
Finance Act 2001 (as amended). The Respondent refused this appeal. The refusal was
notified to the Appellant by the Respondent by letter dated 20th March 2020. The Appellant
consequently appealed against the decision of the Respondent to refuse his appeal to the

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