Tax Appeals Commission determination 59TACD2021 regarding VRT, 2021

• Administrative Decision Number: 59TACD2021
• Year: 2021
• Date: 03 March 2021
• Subject Matter: VRT
• Respondent: REVENUE COMMISSIONERS

BETWEEN/

AND

REVENUE COMMISSIONERS

DETERMINATION

Appellant

Respondent

Introduction

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 valuation of a vehicle for the purposes of

ascertaining the open market selling price (‘OMSP’) in respect of the calculation of

Vehicle Registration Tax (‘VRT’).

2. This appeal was adjudicated without a hearing in accordance with section 949U of the

Taxes Consolidation Act, 1997.

Background

3. The vehicle, the subject matter of the appeal, is a five seater Land Rover Defender 110

County TD5 first registered in the UK on 25 October 2002 now bearing registration

number . The Appellant purchased the vehicle with an odometer reading

of 144,004 miles, for stg £13,300 in Belfast UK on 28 October 2019. The vehicle was

registered with the National Car Testing Service (NCTS) in November 2019. The

Respondent assigned an OMSP of €5,695, and applied a VRT rate of 13.3% resulting

in a VRT charge of €757.

59TACD2021