Tax Appeals Commission determination 18TACD2019 regarding VRT, 2019

• Administrative Decision Number: 18TACD2019
• Year: 2019
• Date: 01 May 2011
• Subject Matter: VRT
• Respondent: REVENUE COMMISSIONERS

1

18TACD2019

BETWEEN/

NAME REDACTED

Appellant

V

REVENUE COMMISSIONERS

Respondent

DETERMINATION

Introduction

1. This appeal relates to Vehicle Registration Tax in accordance with section 132(3) of the

Finance Act 1992, as amended (‘FA 1992’). This appeal is determined in accordance with

section 949U TCA 1997.

Background

2. The vehicle the subject matter of this appeal, is a 2017 Toyota Hilux 2.4, registration

number [REDACTED]. The vehicle was registered in the State on 10 March 2017.

3. Section 130 of the Finance Act 1992, as amended, provides that a ‘category B vehicle’

means a category N1 vehicle or a motor caravan’. The parties agreed that the vehicle, the

subject of this appeal, was a category B vehicle in accordance with section 130 FA 1992.

On 10 March 2017, VRT in the amount of €5,250 was charged to the Appellant in respect

of the vehicle in accordance with section 132(3)(c) FA 1992.

4. A declaration of conversion dated 20 January 2017 provided that the vehicle, originally

a category N1 vehicle with five seats, had been converted to a category N1 vehicle