Tax Appeals Commission determination 73TACD2020 regarding VRT, 2020

Administrative Decision Number73TACD2020
Date20 February 2020
Subject MatterVRT
RespondentTHE 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.

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT