Tax Appeals Commission determination 15TACD2020 regarding VAT, 2020

• Administrative Decision Number: 15TACD2020
• Year: 2020
• Date: 09 January 2020
• Respondent: THE REVENUE COMMISSIONERS

1

15TACD2020

BETWEEN/

APPELLANT

Appellant

V

THE REVENUE COMMISSIONERS

Respondent

DETERMINATION

Introduction

1. This appeal relates to the imposition of a Value Added Tax (hereafter VAT) charge

in the amount of €1,542 on the importation of a motorbike (make and model Honda

CBR 600) from the UK to the State. As the vehicle had travelled less than 6,000

kilometres at the time of its importation to the State, it was held by the Respondent

to be a “new means of transport” and as such liable to VAT.

2. The Appellant paid VAT of €1,542 and has appealed to the Tax Appeals Commission.

Background

3. The Appellant has confirmed that the motorbike in question was first registered in

the UK on 14 August 2013.

4. On 11 April 2018 the Appellant purchased the vehicle from a dealer in the UK for a

total of STG£5,799.