Appeal Procedures


Appeal Procedures

Introduction

If you wish to appeal against certain Vehicle Registration Tax (VRT) related decisions, you must do so within the period of 2 months after the date of notification of this decision. The VRT appeals procedure is a two-stage process. The first stage of the process consists of the re-examination/assessment of the matter under appeal by an official within Revenue who was not involved in the original decision. If you are aggrieved by the outcome of the first stage of the process, you may proceed to the second stage of the process by further appealing the decision directly to the Tax Appeal Commission (TAC).

The relevant legal provisions are set out in sections 145 and 146 of the Finance Act 2001.

Scope of the Procedure

You may appeal under this procedure if you are subject to and aggrieved by a decision in relation to the following matters:

  • the amount of VRT charged by Revenue in respect of the registration or conversion of a vehicle, typically these are matters arising from the valuation of vehicles or their classification for VRT purposes,
  • the refusal of a repayment or remission of VRT,
  • the refusal to grant an exemption from VRT,
  • a decision in relation to the registration of a vehicle, or the amendment of an entry in the register,
  • the determination of an open market selling price (OMSP) of a vehicle by Revenue which supersedes a declaration of OMSP made by a franchised distributor,
  • the granting, refusal or revocation of a VRT authorisation,
  • the granting, refusal or revocation of arrangements for payment of VRT by an authorised person.

Any amount of VRT determined by Revenue to be due must be paid before an appeal can be considered.

It should be noted

  • that matters involving criminal proceedings or the seizure of a vehicle may not be appealed under this procedure as there are separate remedies for such under the legislation,
  • that where Revenue are of the opinion that a vehicle has not been registered within 30 days of importation, additional VRT may be charged on late registration,
  • that there are specified minimum VRT charges on the registration of VRT category A vehicles, ranging from €280 to €720 depending on the CO2 emissions; the minimum charge in the case of a VRT category B vehicle is €125.

Making an Appeal - First Stage of the Process (Section 145, Finance Act 2001)

Before lodging an appeal, you should satisfy yourself that the initial decision made by Revenue has taken account of all the facts of your case, and that you have submitted all necessary supporting documentation. The initial decision will be given in writing, except in valuation and classification cases, and will state the precise reason(s) why it has been made. If you have any doubts about the stated reason(s), you should seek clarification from the Revenue office which issued the initial decision.

Where all matters have been clarified and you remain dissatisfied with the decision, it is open to you to make an appeal.

Please note that you have 2 months after the date of registration of the vehicle in valuation appeals or in all other cases 2 months after the date of the initial decision to make the appeal.

Your appeal should be forwarded, together with all relevant supporting documentation, to the appropriate Appeals Officer (see below). Your appeal should be made in writing, quoting your PPSN/tax number/TAN number (as appropriate), and should set out in detail the grounds or reasons for your appeal.

You should state the following if your appeal is against the determination of chargeable value or the amount of VRT charged:

  • your opinion of the arm’s length retail value, including VRT and VAT, of the vehicle in the Republic of Ireland, at the time the VRT was charged,
  • your opinion of the amount of VRT that should have been charged,
  • your opinion of the amount of refund that is due.

You should enclose evidence, obtained at your own expense, to support your opinion of the chargeable value. This evidence might include:

  1. signed dealer/valuer opinions of the price, including VRT and VAT, that a dealer in the Republic of Ireland might have been expected to achieve for the vehicle in an arm's length sale at the time the VRT was charged, and
  2. copies of VRT and VAT inclusive advertisements by dealers in the Republic of Ireland for similar vehicles relevant to the time that the VRT was charged.

Where you believe that the valuation of a vehicle should be based on its unique history, you should enclose evidence, e.g. list of repairs, photographs of the vehicle, estimates and invoices in relation to the work carried out on the vehicle and any other documentation that you think is appropriate.

If you are a dealer, and you sold the vehicle having paid the VRT, you should enclose a copy of your sales invoice along with other evidence as outlined above, to indicate the arm's length retail value, including VRT and VAT, of the vehicle in the Republic of Ireland at the time the VRT was charged.

It should be noted:

  • that a dealer who is an authorised person (a TAN holder) who received a repayment of VRT in respect of a vehicle, is obliged to pay that amount, minus an amount of not more than 10%, to the person who was the registered owner of that vehicle at the time of registration,
  • that your appeal will be returned if you do not provide evidence to support your opinion of the chargeable value.

Checklist for appeals against the valuation of the vehicle for VRT

  1. State the Irish registration number,
  2. State the payer’s PPSN/tax number/TAN (as appropriate),
  3. Enclose proof of payment, e.g. NCTS VRT receipt,
  4. State your opinion of the tax and duty inclusive retail valuation at the time of registration, and your opinion of the VRT that was due,
  5. Enclose documentary/photographic evidence to support your opinion,
  6. Enclose the sales invoice (applies to dealers only),
  7. State your contact details (address, telephone/fax/email).

Appeals Officers

Appeals Officers are nominated by Revenue to determine appeals relating to:

  • the amount of VRT charged by Revenue in respect of the registration or conversion of a vehicle, typically these are matters arising from the valuation of vehicles or their classification for VRT purposes,
  • the refusal of a repayment or remission of VRT,
  • the refusal to grant an exemption from VRT,
  • the registration of a vehicle, or the amendment of an entry in the register (including the classification recorded for a vehicle),
  • the determination of an open market selling price (OMSP) of a vehicle by Revenue which supersedes a declaration of OMSP made by a franchised distributor,
  • the granting, refusal or revocation of a VRT authorisation,
  • the granting, refusal or revocation of arrangements for payment for a VRT authorised person.

Addresses of Appeals Officers

It is important to note that appeals relating to:

  • the amount of VRT charged by Revenue in respect of the registration or conversion of a vehicle, typically these are matters arising from the valuation of vehicles or their classification for VRT purposes,
  • the registration of a vehicle, or the amendment of an entry in the register (including the classification recorded for a vehicle),
  • the determination of an open market selling price (OMSP) of a vehicle by Revenue which supersedes a declaration of OMSP made by a franchised distributor,

should be directed to the following address:

Office of the Revenue Commissioners,
Central Vehicle Office,
Rosslare Harbour,
Co. Wexford.

Appeals relating to:

  • the refusal of a repayment or remission of VRT,
  • the refusal to grant an exemption from VRT,
  • the granting, refusal or revocation of a VRT authorisation,
  • the granting, refusal or revocation of arrangements for payment for a VRT authorised person.

should be directed to the appropriate Appeals Officer. The addresses of Revenue's Appeals Officers are included at the end of this leaflet.

First Stage of Appeals Process

Receipt of your appeal will be acknowledged by the appropriate Appeals Officer, who will be an officer nominated by Revenue for that purpose and who has had no previous involvement in the matter under appeal. This officer will review all the papers relating to the case. You may be requested to provide additional information and/or to produce the vehicle involved for examination where appropriate. Once the review has been completed you will be advised, in writing, of the outcome of your appeal and the reason for the determination.

Where the decision is that VRT has been overpaid you will be reimbursed without delay.

If your appeal is not determined within 30 days of lodgement, the Appeals Officer is deemed to have made a decision not to have upheld your appeal.

Please note that Revenue may offset any repayment that is determined to be due to a customer if the customer has an outstanding liability or withhold making the repayment if the customer has a tax return outstanding.

Where the decision is that VRT is payable, you will normally be required to make payment within 1 month.

Second Stage of the Appeals Process

(Section 146, Finance Act 2001)

If you are aggrieved by the outcome of the first stage of the appeals process, you may apply to have your case heard by the TAC. This right also applies where the Appeals Officer is deemed not to have upheld your appeal. If you wish to appeal against the outcome of the first stage of the appeals process, you must do so within the period of 30 days after the date of notification of this outcome by completing and submitting a ‘Notice of Appeal’ form to the TAC. The ‘Notice of Appeal’ form, which is available on the Tax Appeals Commission’s website, contains the address to which the appeal is to be sent. You will be required to submit a copy of the decision from the first stage of the appeals process with your ‘Notice of Appeal’. The TAC can be contacted by email at info@taxappeals.ie.

The Tax Appeals Commission

The Tax Appeals Commission (TAC) comprises Appeal Commissioners, who are persons appointed by the Minister for Finance and are completely independent of Revenue. TAC will have sole responsibility for accepting and refusing appeals. Their function is to adjudicate on the correctness or otherwise, in law, of assessments and decisions made by Revenue in relation to tax matters. They have no powers to alter or set aside any relevant provision of the law.

Procedure at the Appeal Hearing

If there is a hearing, the appeal is heard in public unless the appellant makes a valid request for a private hearing or the Appeal Commissioners determine that the hearing should be held in private. You are free to represent yourself at this hearing or, if you wish, you may be represented by an accountant, barrister, solicitor or other person permitted by the TAC. At a hearing, both sides present their case and may be questioned by the Appeal Commissioners. A hearing may be adjourned by the Appeal Commissioners to allow the parties to present additional evidence, to provide an opportunity for both parties to reach a settlement, to allow a determination to be made in another common or related issue, or where they consider it appropriate to do so in the interests of justice. In certain cases, the Appeal Commissioners may request written submissions from one or both parties before the hearing takes place. For more information on this procedure please see the Tax Appeals Commission’s website.

Outcome of the Hearing

When the hearing has been completed the Appeal Commissioner’s determination may either be given at the hearing or reserved and later advised to you. This is final unless one party considers that the Appeal Commissioner has erred on a point of law in reaching their determination. In such a case the party can express dissatisfaction and request that a case be stated for the opinion of the High Court on the point of law in question. The request must be made to the TAC within 21 days after the notification of the determination. Unless the case is stated for the opinion of the High Court, the Appeal Commissioner’s determination is final and conclusive. Where the Appeal Commissioners find in your favour, unless this is appealed to the High Court, Revenue will take immediate steps to implement the determination.

It should be noted that an authorised person (a TAN holder) who received a repayment of VRT in respect of a vehicle, is obliged to pay that amount, minus an amount of not more than 10%, to the person who was the registered owner of that vehicle at the time of registration.

Addresses of Revenue's Appeals Officers

Dublin Region:

Office of the Revenue Commissioners,
VRT Appeals Officer,
1st Floor Lansdowne House,
Ballsbridge,
Dublin 4.

East & South East Region to include counties Carlow, Kildare, Kilkenny, Laois, Meath, Tipperary, Waterford, Wexford and Wicklow.

Kildare District:
Office of the Revenue Commissioners,
Kildare Revenue District,
Plaza Complex, Belgard Road,
Tallaght,
Dublin 24.

Kilkenny District (counties Kilkenny, Carlow and Laois):
Office of the Revenue Commissioners,
Kilkenny Revenue District,
Government Offices,
Hebron Road,
Kilkenny.

Meath District:
Office of the Revenue Commissioners,
Meath Revenue District,
Abbey Buildings,
Abbey Road,
Navan,
Co. Meath.

Wexford District:
Office of the Revenue Commissioners,
Wexford Revenue District,
Government Offices,
Anne Street,
Wexford.

Tipperary District:
Office of the Revenue Commissioners,
Tipperary Revenue District,
Government Offices,
Stradavoher,
Thurles,
Co Tipperary.

Waterford District:
Office of the Revenue Commissioners,
Waterford Revenue District,
Government Offices,
The Glen,
Waterford.

Wicklow District:
Office of the Revenue Commissioners,
Wicklow Revenue District,
Government Offices,
The Murrough,
Wicklow Town,
Co. Wicklow.

South-West Region to include counties Cork, Kerry, Limerick and Clare.

The VRT Appeals Officer
Office of the Revenue Commissioners,
Revenue House,
Assumption Road,
Blackpool,
Cork

Border Midlands West Region to include counties Louth, Monaghan, Cavan, Leitrim, Donegal, Longford, Westmeath, Offaly, Galway, Mayo, Sligo and Roscommon.

VRT Appeals Officer,
Office of the Revenue Commissioners,
Geata Na Cathrach,
Fairgreen,
Galway

Revised May 2016

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Information provided courtesy of the Revenue Commissioners under a Creative Commons Attribution 4.0 International (CC BY 4.0) licence