Tax Appeals Commission determination 97TACD2020 regarding VRT, 2020

• Administrative Decision Number: 97TACD2020
• Date: 03 December 2019
• Subject Matter: VRT
• Respondent: THE REVENUE COMMISSIONERS

97TACD2020

BETWEEN/

REDACTED

Appellant

-and-

THE REVENUE COMMISSIONERS

Respondent

DETERMINATION

Appeal

1. This is an appeal to the Appeal Commissioners pursuant to section 146 of the

Finance Act, 2001 (as amended) against a determination made by the Revenue

Commissioners. The appeal concerns the value of a vehicle for the purposes of

a charge to vehicle registration tax (VRT), the value being measured as the open

market selling price (OMSP) of the vehicle at the time of the charging of the

tax.

2. This appeal is adjudicated without a hearing in accordance with section 949U

of the Taxes Consolidation Act, 1997.

Facts