Tax Appeals Commission determination 112TACD2021 regarding VRT, 2021

• Administrative Decision Number: 112TACD2021
• Date: 30 June 2021
• Subject Matter: VRT
• Respondent: REVENUE COMMISSIONERS

112TACD2021

BETWEEN

APPELLANT

Appellant

V

REVENUE COMMISSIONERS

Respondent

DETERMINATION

Introduction

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

2020.

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.

Facts

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