Tax Appeals Commission determination 62TACD2019 regarding VRT, 2019

• Administrative Decision Number: 62TACD2019
• Date: 05 November 2019
• Subject Matter: VRT
• Respondent: THE REVENUE COMMISSIONERS

62TACD2019

BETWEEN/

NAME REDACTED

Appellant

-and-

THE REVENUE COMMISSIONERS

Respondent

DETERMINATION

Appeal

1. This is an appeal to the Appeal Commissioners pursuant to section 146 of the

Finance Act, 2001 (as amended) against a determination made by the Revenue

Commissioners. The appeal concerns the value of a vehicle for the purposes of a

charge to vehicle registration tax (VRT), the value being measured as the open

market selling price (OMSP) of the vehicle at the time of the charging of the tax.

2. This appeal is adjudicated in accordance with section 949U of the Taxes

Consolidation Act, 1997.

Facts

3. The vehicle, the subject matter of this appeal, is a Land Rover Range Rover 2.0

Evoque TD4 HSE Dynamic 5DR (2016), bearing registration number