Tax Appeals Commission determination 167TACD2020 regarding VRT, 2020

• Administrative Decision Number: 167TACD2020
• Year: 2020
• Date: 01 January 1993
• Subject Matter: VRT
• Respondent: THE REVENUE COMMISSIONERS

167TACD2020

BETWEEN/

APPELLANT

Appellant

V

THE REVENUE COMMISSIONERS

Respondent

DETERMINATION

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 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.

2

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

1997’).

Background

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.