Tax Appeals Commission determination 07TACD2023 regarding VRT, 2023

• Administrative Decision Number: 07TACD2023
• Year: 2023
• Date: 14 October 2022
• Subject Matter: VRT
• Respondent: REVENUE COMMISSIONERS

1

07TACD2023

Between

Appellant

and

REVENUE COMMISSIONERS

Respondent

Determination

Introduction

1. This appeal to the Tax Appeals Commission (“the Commission”) relates to a claim for

repayment of vehicle registration tax (‘VRT’) in accordance with section 135D of the

Finance Act 1992, as amended (hereafter ‘FA 1992’), known as the “export repayment

scheme”.

2. The appeal is in respect of the valuation of a vehicle, registration

(“the vehicle”), imposed by the Revenue Commissioners (“the Respondent”)

for the purposes of ascertaining the open market selling price (“OMSP”) with a view to the

calculation of Vehicle Registration Tax (“VRT”) repayable. The Appellant also claims that

the Respondent erred in its calculation of the VRT repayable.

3. The appeal proceeded by way of remote hearing on 13th September 2022.

Background

4. The Appellant had the vehicle advertised for sale in October 2020 at its showroom in

with an asking price of €274,995.