Tax Appeals Commission determination 62TACD2019 regarding VRT, 2019

Administrative Decision Number62TACD2019
Year2019
Date05 November 2019
Subject MatterVRT
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

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