Tax Appeals Commission determination 120TACD2022 regarding VAT & Customs and Excise, 2022

Administrative Decision Number120TACD2022
Date12 July 2022
Subject MatterVAT & Customs and Excise
RespondentREVENUE COMMISSIONERS
1
Between
Appellant
and
REVENUE COMMISSIONERS
Respondent
Determination
Introduction
1. This is an appeal to the Tax Appeals Commission (“the Commission”) by
(“the Appellant”) against the imposition by the Revenue Commissioners (“the
Respondent”) of customs duty and Value Added Tax (“VAT”) in the amount of €4972.68
(customs duty of €1,408.69 and VAT of €3,563.99) on the importation of a motor vehicle
Mitsubishi L200, (“the
vehicle”), from Northern Ireland in February 2021.
2. The charges were imposed by the Respondent on foot of changes introduced on 14
January 2021 by the United Kingdom government to the VAT margin scheme for used
cars imported from Great Britain into Northern Ireland.
3. The appeal proceeded by way of a hearing on 27 June 2022.
Background
4. The Appellant purchased the vehicle, which was registered in Great Britain, from a car
dealer in Northern Ireland. On 3 February 2021, the Appellant paid GB£14,700 for the
vehicle, which was inclusive of 20% UK VAT.
120TACD2022

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