Appeal Procedures


What can I appeal?

It is possible to appeal appeal a revenue decision related to the follow items:

  • Amount of VRT charged
  • Refusal of a repayment or remission of VRT
  • Refusal to grant an exemption from VRT
  • Other VRT issues

Note: You must first of all pay the VRT before an appeal can be considered.

What is the process?

The appeals procedure is a two-stage process in which the decisions made by the Revenue Commissioners can be appealed.

The first stage consists of a re-examination of the issue by a Revenue official who was not involved in the original decision.

The second optional stage involves further appealing the decision directly to the Tax Appeals Commission (TAC).

First Stage: Appealing the Amount of VRT charged

Make your appeal in writing, include supporting documentation and send it to:

Office of the Revenue Commissioners
VRT Appeals
Wexford Revenue District
Government Offices
Anne Street
Wexford
35 E29K.

An officer will be nominated to review your appeal by Revenue for that purpose and who has had no previous involvement in the case. In some cases you may be asked to produce the vehicle for examination.

Checklist for valuation/VRT charged appeals

Please include the following items with making a valuation appeal or appealing the amount of VRT you have been charged
Detail the grounds for your appeal
PPSN, Revenue Number or Trader Account Number, of the person who paid the VRT
Your contact details
Irish registration number
Proof of payment, for example, National Car Testing Service (NCTS) or VRT receipt
Sales invoice (applies to dealers only)
Your opinion of the value of the vehicle in Ireland at the time the Vehicle Registration Tax (VRT) was charged
Your opinion of the correct VRT
The amount that you believe is refundable.
Evidence that you have for your opinion such as a dealer’s opinion of the value and copies of advertisements in Ireland for similar vehicles
If you believe that the valuation should be based on the vehicle’s unique history, enclose evidence to support this belief.

First Stage: All other Appeals

Make your appeal in writing, quoting your Personal Public Service Number (PPSN) or Revenue Number and set out in detail the grounds for your appeal. Send your appeal and supporting documentation to the address listed below.

To appeal:

  • the amount of VRT charged by Revenue
  • the registration of a vehicle, or the amendment of an entry in the register (including the classification recorded for a vehicle)
    or
  • 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

post your appeal to:

Office of the Revenue Commissioners
VRT Appeals
Wexford Revenue District
Government Offices
Anne Street
Wexford
35 E29K.

To appeal:

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

Post your appeal to the Appeals Officer in your area.

Address details for VRT Appeals Officers
Location Address
Cavan, Donegal, Galway, Leitrim, Longford, Louth, Mayo, Monaghan, Offaly, Roscommon, Sligo, Westmeath ,

Geata Na Cathrach, Fairgreen, Galway

Clare,Cork, Kerry, Limerick

Revenue House, Assumption Road, Blackpool, Cork

Dublin

1st Floor Lansdowne House, Ballsbridge, Dublin 4

Kildare

Kildare Revenue District, Plaza Complex, Belgard Road, Tallaght, Dublin 24

Kilkenny, Laois, Carlow

Kilkenny Revenue District, Government Offices, Hebron Road, Kilkenny

Meath

Meath Revenue District, Abbey Buildings, Abbey Road, Navan, Co. Meath

Tipperary

Government Offices, Stradavoher, Thurles, Co. Tipperary

Waterford

Government Offices, The Glen, Waterford

Wexford

Government Offices, Anne Street, Wexford

Wicklow

Government Offices, The Murrough, Wicklow Town, Co. Wicklow

Appeal Outcome

You will be informed in writing of the outcome and the reason for the outcome of your appeal.

In cases where VRT has been overpaid, you will be repaid as soon as possible, if you owe tax, any repayment can be offset against tax you owe.

If the appeal is not determined within 30 days of lodgement, it is deemed that your appeal has been refused. In this case, you can optionally proceed to the second stage of the appeals procedure.

Second stage

If you are not happy with the outcome of the first stage, you may apply to have your case heard by the Tax Appeals Commission (TAC).

The TAC is made up of Appeal Commissioners who are completely independent of Revenue. The TAC has sole responsibility for accepting and refusing appeals.

You must send your appeal within 30 days after the date of notification of the first stage by completing and submitting a Notice of Appeal form to the TAC.

This form is available on the TAC website. You must 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.

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

Appeal Procedures was last modified: August 5th, 2017 by admin