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

• Administrative Decision Number: 120TACD2022
• Year: 2022
• Date: 12 July 2022
• Subject Matter: VAT & Customs and Excise
• Respondent: REVENUE 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