Tax Appeals Commission determination 62TACD2023 regarding VRT, 2023

Administrative Decision Number62TACD2023
Year2023
Date10 March 2023
Subject MatterVRT
RespondentThe Revenue Commissioners
1
Between
Appellant
and
The Revenue Commissioners
Respondent
Determination
Introduction
1. This is an appeal to the Tax Appeals Commission (“the Commission”) pursuant to and in
accordance with the provisions of section 949I of the Taxes Consolidation Act 1997 (“the
TCA 1997”) brought on behalf of (“the Appellant”) against a decision of
the Revenue Commissioners (“the Respondent”) to refuse relief from Vehicle Registration
Tax (“VRT”), otherwise known as transfer of residence relief (“TOR”), in accordance with
section 134(1)(a) of the Finance Act 1992 (“FA 1992”), as amended and Statutory
Instrument No. 59/1993 - Vehicle Registration Tax (Permanent Reliefs) Regulations 1993
(“the VRT Regulations”).
2. This appeal also relates to the seizure of the Appellant’s vehicle on 27 September 2021,
in accordance with section 141 of the Finance Act 2001 (“FA 2001”), whereby the Appellant
seeks to appeal the compromise sum paid by him for the release and return of his vehicle.
The Respondent argues that this is not a matter that falls within the statutory jurisdiction
of the Commission.
3. The appeal proceeded by way of a remote hearing on 20 February 2023. The
Commissioner heard sworn evidence and submissions from the Appellant and
submissions from the Respondent, who was represented by Junior Counsel.
62TACD2023

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