Tax Appeals Commission determination 73TACD2020 regarding VRT, 2020

• Administrative Decision Number: 73TACD2020
• Year: 2020
• Date: 20 February 2020
• Subject Matter: VRT
• Respondent: THE REVENUE COMMISSIONERS

73TACD2020

BETWEEN/

APPELLANT

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’).

2. 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 REDACTED, registration number

REDACTED. The Appellant imported the vehicle from Northern Ireland and

registered the vehicle in 2018 within the required deadline. An OMSP of €27,193 was

assigned resulting in a VRT charge of €6,254.

On appeal to the VRT Appeals Unit in July 2018, the OMSP was adjusted to €24,000

resulting in a VRT charge or €5,520. A refund of €734 was paid to the Appellant.

The Appellant appealed to the Tax Appeals Commission on 20 July 2018 on the

grounds that the OMSP was excessive.