Tax Appeals Commission determination 07TACD2023 regarding VRT, 2023

Administrative Decision Number07TACD2023
Date14 October 2022
Subject MatterVRT
RespondentREVENUE 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.

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