Tax Appeals Commission determination 66TACD2019 regarding VRT, 2019

• Administrative Decision Number: 66TACD2019
• Year: 2019
• Date: 31 December 2019
• Subject Matter: VRT
• Respondent: THE REVENUE COMMISSIONERS

66TACD2019

BETWEEN/

Appellant

Appellant

V

THE REVENUE COMMISSIONERS

Respondent

DETERMINATION

Introduction

1. This appeal concerns the calculation of Vehicle Registration Tax (‘VRT’) in respect of

a vehicle brought into the State from the UK.

2. The vehicle, the subject matter of this appeal, is a Lexus NX300H, registration

191xxxxx with CO2 emissions of 135. The vehicle was assigned an OMSP of €54,796

on registration on 18 January 2019, resulting in VRT payable of €8,911. The Appellant

appealed the amount of VRT payable on the vehicle and was notified by the

Respondent that the VRT amount of €8,911 was correct and that no refund was due.

The Appellant duly appealed to the Tax Appeals Commission by notice of appeal

received on 12 March 2019.

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

Act 1997, as amended (‘TCA 1997’).