Tax Appeals Commission determination 167TACD2020 regarding VRT, 2020

Administrative Decision Number167TACD2020
Date01 January 1993
Subject MatterVRT
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 in respect of a vehicle brought into the State from the UK.
2. 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. The appeal also concerns
the rate of VRT charged on the importation of the vehicle.
3. The vehicle, the subject matter of this appeal, is a Mitsuoka Galue II, registration
number Redacted. The vehicle was assigned an OMSP of 14,500 and a CO2 emissions
rating of 226 and more (36%) on registration on 8 October 2019, resulting in VRT
payable of €5,220. The appellant also paid a late registration penalty of €167 at that
time. The Appellant appealed the amount of VRT payable on the vehicle to the
Respondent and was notified by the Respondent that the total VRT amount of €5,387
was correct and that no refund was due. The Appellant duly appealed to the Tax
Appeals Commission by notice of appeal received on 2 December 2019.
4. This appeal is determined by consent of the parties, without an oral hearing, in
accordance with section 949U of the Taxes Consolidation Act 1997, as amended (‘TCA
5. The Appellant runs a Limousine Hire business and specialises in the hire of Redacted
for weddings and special events. He purchased a second hand Japanese Mitsouka
Galue II limousine, from a specialist Japanese import car dealership in the UK. The
Appellant imported the vehicle into the State and registered the vehicle at the
National Car Testing Service (“NCTS”) on 8 October 2019. The Appellant paid an
amount of €5,387 VRT on registration of the vehicle.
6. The Appellant contends that the valuation (OMSP) assigned to the vehicle of €14,500
was excessive and submitted a first stage VRT appeal to the Respondent. After the
first stage appeal, the Respondent notified the Appellant that the VRT charged was
correct and that no refund was due.
7. The Appellant did not accept that the OMSP of €14,500 was correct and duly appealed
the decision of the Respondent by notice of appeal to the Tax Appeals Commission.
The Appellant submits that the correct OMSP is in the range of approximately €5,000
and is seeking a refund for the amount of what he believes is overcharged VRT.
8. The Appellant also contends that the VRT charge of 36% was excessive and that based
on an appraisal obtained by him from a Classic Car restorer, the CO2 emissions range
should be 175 188 grams per kilometre and that the VRT rate that should be applied
to the OMSP is 30%.
Legislation (See Appendix 1)
Appeal process - Section 146 of the Finance Act, 2001
Chargeable Value - Section 133 Finance Act, 1992, as amended.

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