Tax Appeals Commission determination 56TACD2021 regarding VRT, 2021

• Administrative Decision Number: 56TACD2021
• Year: 2021
• Date: 01 March 2021
• Respondent: THE REVENUE COMMISSIONERS

BETWEEN/

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

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. A notice of appeal was received by the Tax Appeals Commission on

. The Appellant is seeking a repayment of the VRT amount of €2,895

paid, on the grounds that she believes she should be entitled to avail of the transfer of

residence relief.

3. This appeal held an oral hearing by remote computer link on in

accordance with Chapter 4 Part 40A of the Taxes Consolidation Act 1997, as amended

(‘TCA 1997’).

56TACD2021