Tax Appeals Commission determination 122TACD2020 regarding VRT, 2020

• Administrative Decision Number: 122TACD2020
• Date: 09 April 2020
• Subject Matter: VRT
• Respondent: REVENUE COMMISSIONERS

Ref: 122TACD2020

BETWEEN/

REDACTED

Appellant

V

REVENUE COMMISSIONERS

Respondent

DETERMINATION

Introduction

1. This appeal concerns the valuation of a vehicle for the purposes of ascertaining the

open market selling price (‘OMSP’) in respect of the calculation of Vehicle Registration

Tax (‘VRT’).

2. On agreement of the parties this appeal is determined in accordance with section

949U of the Taxes Consolidation Act 1997, as amended (‘TCA 1997’).

Background

3. The vehicle, the subject matter of this appeal, is a 2018 Volkswagen Tiguan TDI SE

NAV 150 first registered in the United Kingdom in January 2018, now bearing the

registration number REDACTED. The Appellant registered the vehicle and paid VRT

based on an open market selling price (OMSP) of €29,863 determined by the Revenue

Commissioners. The car was registered with the National Car Testing Service (NCT)

on 12 September 2019. The Appellant paid VRT of €5,674 which equates to 19% of

the OMSP as determined by Revenue.

4. The Appellant appealed to the Revenue Commissioners under section 145 of the

Finance Act, 2001 (as amended). Following the first stage appeal to Revenue, the

OMSP was revised downwards by the Revenue Commissioners. The new OMSP of