Tax Appeals Commission determination 164TACD2020 regarding VRT, 2020

• Administrative Decision Number: 164TACD2020
• Year: 2020
• Date: 28 August 2020
• Respondent: THE REVENUE COMMISSIONERS

164TACD2020

BETWEEN/

APPELLANT

Appellant

-and-

THE REVENUE COMMISSIONERS

Respondent

DETERMINATION

Appeal

1.This is an appeal to the Tax Appeals Commission (TAC) pursuant to s.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.This appeal is adjudicated with a hearing in accordance with s.949Y of the Taxes

Consolidation Act, 1997. The hearing took place on 27 August 2020.

Facts

3.The vehicle, the subject matter of this appeal, is a Dacia Sandero, 1.5dCi (90)

Laureate 5Dr, first registered in the United Kingdom on 6 August 2015, bearing