Tax Appeals Commission determination 51TACD2019 regarding VRT, 2019

• Administrative Decision Number: 51TACD2019
• Year: 2019
• Date: 31 October 2019
• Respondent: THE REVENUE COMMISSIONERS

51TACD2019

BETWEEN/

APPELLANT

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

to 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 by letter dated 31 July 2018. A notice of appeal was received by the Tax

Appeals Commission on 26 August 2018. The Appellant is seeking a repayment of the

VRT amount of €4,219 paid, on the grounds that he believes he should be entitled to

avail of the transfer of residence relief.

3. This appeal is determined in accordance with section 949U of the Taxes Consolidation

Act 1997, as amended (‘TCA 1997’).