Tax Appeals Commission determination 173TACD2020 regarding VRT, 2020

• Administrative Decision Number: 173TACD2020
• Date: 28 September 2020
• Subject Matter: VRT
• Respondent: THE REVENUE COMMISSIONERS

Ref: 173TACD2020

BETWEEN/

APPELLANT

Appellant

V

THE REVENUE COMMISSIONERS

Respondent

DETERMINATION

Introduction

1. This appeal relates to the importation of a vehicle into the State by the Appellant and

to the imposition of vehicle registration tax (‘VRT’) and in particular, the availability

of relief pursuant to section 134(1)(a) of the Finance Act 1992, as amended and

Statutory Instrument no. 59/1993 (Vehicle Registration Tax (Permanent Reliefs)

Regulations 1993), which is commonly referred to as ‘transfer of residence relief’.

2. The Appellant’s application for transfer of residence relief was refused by the

Respondent by letter dated 24 October 2019. A notice of appeal was received by the

Tax Appeals Commission on 21 November 2019. The Appellant is seeking a

repayment of the VRT amount of €13,365 paid, on the grounds that she believes that

she should be entitled to avail of the transfer of residence relief.

3. This appeal is, by agreement between the parties, determined without an oral hearing

in accordance with section 949U of the Taxes Consolidation Act 1997, as amended

(‘TCA 1997’).