Tax Appeals Commission determination 28TACD2017 regarding VRT, 2017

• Administrative Decision Number: 28TACD2017
• Year: 2017
• Date: 01 January 1993
• Subject Matter: VRT
• Respondent: THE REVENUE COMMISSIONERS

1

28TACD2017

NAME REDACTED

Appellant

V

THE 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’). 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

2. The vehicle, the subject matter of this appeal, is a 2004 Land Rover Discovery 2, 2.5,

TD5 ES Premium 5DR Auto, Estate, registration [REDACTED]. The Appellant

registered the vehicle on 29/07/2016 and mileage at the time of registration was

126,421km.

3. An OMSP of €5,934 was assigned resulting in a VRT charge of €2,136. On appeal to

the Central VRT office, the OMSP of €5,934 was determined to be reasonable and was

not adjusted. The Appellant appealed to the Tax Appeals Commission on 18/10/2016.