Tax Appeals Commission determination 52TACD2019 regarding VRT, 2019

• Administrative Decision Number: 52TACD2019
• Year: 2019
• Date: 31 October 2019
• Respondent: THE REVENUE COMMISSIONERS

52TACD2019

BETWEEN/

Appellant

Appellant

V

THE REVENUE COMMISSIONERS

Respondent

DETERMINATION

Introduction

1.This appeal relates to the importation of a vehicle into the State by the Appellant and

to the imposition of Vehicle Registration Tax (‘VRT’) and in particular, the availability

of relief pursuant to section 134(1)(a) of the Finance Act 1992, as amended and

paragraph 4 of Statutory Instrument no. 59/1993 (Vehicle Registration Tax

(Permanent Reliefs) Regulation 1993), which relief is commonly referred to as

‘transfer of residence relief’.

2.In March 2018, the Appellant’s application for transfer of residence relief was refused

by the Respondent, and the Appellant paid VRT of €1,105. On 27 April 2018, the

Appellant appealed to the Tax Appeals Commission seeking a repayment of VRT on

grounds that he was entitled to avail of the transfer of residence relief.

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

Consolidation Act 1997 (‘TCA 1997’), as amended.