Tax Appeals Commission determination 86TACD2021 regarding VRT, 2021

• Administrative Decision Number: 86TACD2021
• Year: 2021
• Date: 29 March 2021
• Respondent: THE REVENUE COMMISSIONERS

BETWEEN/

APPELLANT

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. On agreement of the parties this appeal is adjudicated without a hearing in

accordance with section 949U of the Taxes Consolidation Act, 1997.

Facts

3. The vehicle, the subject matter of this appeal, is a Honda 1.6 DTEC EX 5 Dr

Auto. The Appellant registered the vehicle and paid VRT of €5,374 based on

an open market selling price (OMSP) of €26,872 determined by the Revenue

Commissioners.

86TACD2021