Tax Appeals Commission determination 47TACD2022 regarding VRT, 2022

• Administrative Decision Number: 47TACD2022
• Year: 2022
• Date: 11 February 2022
• Subject Matter: VRT
• Respondent: REVENUE COMMISSIONERS

1

47TACD2022

Between

Appellant

and

REVENUE COMMISSIONERS

Respondent

Determination

Introduction

1. This is an appeal of the decision of the Revenue Commissioners (“the Respondent”) of 9

July 2021 refusing the Appellant’s application for an exemption from Vehicle Registration

Tax (“VRT”) arising from his transfer of normal residence.

2. This appeal has been adjudicated without a hearing in accordance with section 949U of

the Taxes Consolidation Act 1997.

3. The amount of VRT at issue is €4,543.00.

Background

4. From a point in 2014 to October 2020 the Appellant lived and worked in the United

Kingdom (UK), having lived before that time in the State.

5. In August 2020 the Appellant purchased a United Kingdom registered 2017

(“the vehicle”) for the sum of £17,399.00. He says that this was his family’s second car,

bought because the Covid-19 restrictions then in place meant that it was not possible to

rely on public transport to the same extent as before.