Tax Appeals Commission determination 51TACD2019 regarding VRT, 2019

Administrative Decision Number51TACD2019
Year2019
Date31 October 2019
Subject MatterVRT
RespondentTHE 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’).

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