Tax Appeals Commission determination 94TACD2022 regarding VRT, 2022

Administrative Decision Number94TACD2022
Date30 May 2022
Subject MatterVRT
RespondentTHE REVENUE COMMISSIONERS
1
94TACD2022
Between:
Appellant
and
THE REVENUE COMMISSIONERS
Respondent
_________________________________________________
Determination
_________________________________________________
Introduction
1. This matter comes before the Tax Appeal Commission (hereinafter the Commission”) as
an appeal against a determination made by the Revenue Commissioners (hereinafter the
“Respondent”). The appeal concerns the valuation of a vehicle for the purposes of
ascertaining the open market selling price (the “OMSP) in respect of the calculation of
Vehicle Registration Tax (hereinafter “VRT”).
2. The total amount of tax at issue is €6,660.00.
Background
3. In November 2021 (hereinafter the “Appellant”) imported a
with 85,031km on its odometer which
had first been registered in the year 2000 (hereinafter the “vehicle”) in to the State from
Japan.

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