Tax Appeals Commission determination 46TACD2022 regarding VRT, 2022

• Administrative Decision Number: 46TACD2022
• Year: 2022
• Date: 10 February 2022
• Respondent: REVEUNUE COMMISSIONERS

1

46TACD2022

Between

Appellant

-and-

REVEUNUE COMMISSIONERS

Respondent

DETERMINATION

Introduction

1. This determination is given in respect of three appeals brought by the Appellant under

s.146 of the Finance Act 2001 of decisions of the Revenue Commissioners (“the

Respondent”) dated 23 June 2021, 5 July 2021, 6 July 2021 (“the appealed decisions”).

They concern the amount of Vehicle Registration Tax (“VRT”) chargeable on vehicles in

respect of their CO2 emissions, which the Respondent assessed at €13,299.00, €5,429.00

and €10,984.00 respectively. The Appellant submitted its Notices of Appeal to the Tax

Appeals Commission (“the Commission”) on 21 July 2021 and 28 July 2021.

2. These appeals are adjudicated without a hearing in accordance with s.949U of the Taxes

Consolidation Act 1997 (“TCA 1997”), as agreed by the parties.

Background

3. The vehicles in question are a , and a , each

manufactured in 2017 (“the vehicles” unless referred to individually), which were registered

on 12 April 2021, 23 June 2021 and 14 May 2021 respectively. The Respondent’s