What is the VRT appeals procedure?

The appeals procedure is a two-stage process in which certain Vehicle Registration Tax (VRT) related decisions made by the Revenue Commissioners can be appealed. The first stage of the process consists of the re-examination/assessment of the matter under appeal by a senior manager within Revenue who was not involved in the original decision. If you are dissatisfied with the outcome of the first stage of the process, you may proceed to the second stage of the process by further appealing the decision to the Appeal Commissioners.

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

In the case of Vehicle Registration Tax (VRT) the following matters can be appealed:

• The amount of VRT charged by the Revenue Commissioners 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 VRT due in such cases must be paid before an appeal can be entertained
• The refusal of a repayment or remission of VRT
• The refusal to grant an exemption from VRT. (The VRT due in such cases must be paid before an appeal can be entertained)
• A decision to delete an entry from the register, i.e. the de-registration of a vehicle, or to amend an entry in the register
• The determination of an open market selling price (OMSP) by Revenue which supersedes a declaration of OMSP made by a franchised distributor
• The refusal or revocation of a VRT authorisation.

It should be noted that matters involving criminal proceedings or the seizure of a vehicle may not be appealed as there are separate remedies for such under the legislation.

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 of the necessary supporting documentation in your possession.

Your appeal should be forwarded, together with all relevant supporting documentation, to the appropriate Appeals Officer (see below). Please note that you have 2 months within which to make your appeal.

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 reasons, you should seek clarification from the Revenue office which issued the initial decision. Please note that you have 2 months from the date of registration of the vehicle in valuation appeals or the notification date of the refusal of an application for an exemption within which to make the appeal.

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

Your appeal should be made in writing, quoting your PPSN/tax number, 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 you think appropriate to support your opinion that the chargeable value shuld be based on the history of the particular vehicle or its condition at the time the VRT was charged, rather than the valuation determined by Revenue.

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.

Please note that your appeal will be returned if you do not provide evidence to support your opinion of the chargeable value.

Appeals Officers are nominated by the Revenue Commissioners to determine appeals in connection with:

• The determination of an open market selling price
• The determination of chargeable value
• Classification
• The amount of VRT charged
• De-registration of a vehicle
• The refusal or revocation of a VRT authorisation
• Refusals of a repayment or remission
• Refusal of an exemption (e.g. on transfer of residence)

It is important to note that appeals relating to:

• The determination of an open market selling price
• The determination of chargeable value
• Classification
• The amount of VRT charged
• De-registration of a vehicle or amendment of an entry in the register

should be directed to the following address:

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

Appeals in connection with:

• The refusal or revocation of a VRT authorisation
• Refusals of a repayment or remission
• Refusal of an exemption (e.g. on transfer of residence)

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

Receipt of your appeal will be acknowledged by the appropriate Appeals Officer, who will be an officer nominated by the Revenue Commissioners 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. Where the decision is that VRT is payable, you will normally be required to make payment within 1 month.

(Section 146, Finance Act 2001)

If you are dissatisfied with the outcome of the first stage of the appeals process you may apply to have your case heard by the Appeal Commissioners. You also have this right if the Appeals Officer has not given a decision within 30 days. To initiate this process you should send a notice of your intention to appeal the decision, in writing, within 30 days of the date of notification of the decision of the first stage appeal. This notice should be sent to the appropriate Appeals Officer for the Revenue region in which you reside. Your notification should set out the grounds or reasons for your appeal.

The Appeal Commissioners are persons appointed by the Minister for Finance and are completely independent of the Revenue Commissioners. Their function is to adjudicate on the correctness or otherwise, in law, of decisions made by the Revenue Commissioners in relation to tax matters. They have no powers to alter or set aside any relevant provision of the law. This means that they cannot allow appeals solely on the basis of matters outside the law, for example on hardship or compassionate grounds.

Upon receipt of the notification of your intention to appeal, the Appeals Officer will consider the grounds for appeal as outlined by you. If the Officer is satisfied that reasonable grounds for appeal exist, a date and venue for the hearing will be arranged. If the Appeals Officer decides that there are no valid grounds for appeal you will be notified in writing and the reasons for refusal of your application for an appeal hearing will be stated. You may however appeal this refusal in writing within 15 days directly to the Appeal Commissioners, 8th Floor, Fitzwilton House, Fitzwilton Place, Dublin 2. The reasons for the refusal will then be considered by the Appeal Commissioners who will advise you of their decision in regard to your application in due course.

The appeal is heard in private with only both parties and their representatives present. You are free to represent yourself at this hearing or, if you wish, you may be represented by an accountant, barrister, solicitor or other persons permitted by the Appeal Commissioners. A summary of the documentation relating to the case will be prepared by Revenue and sent to the Appeal Commissioners and to you in advance of the hearing. At the 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 or to allow the Commissioners time to reach a decision. In certain cases, the Appeal Commissioners may request written submissions from one or both parties before the hearing takes place.

When the hearing has been completed the Appeal Commissioners' 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 Commissioners have 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 Appeal Commissioners within 21 days and be accompanied by a fee of €25. Unless the case is stated for the opinion of the High Court, the Appeal Commissioners' determination is final. Where the Appeal Commissioners find in your favour Revenue will take immediate steps to implement the determination. On the other hand, if the determination is not in your favour, you will be informed by the Appeals Officer of the steps required to regularise the matter.

It should be noted that an authorised person 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.

Applications refused exemption from VRT in Santry should be sent to:

Office of the Revenue Commissioners,
Dublin Port District,
New Custom House,
Promenade Road,
Dublin 3.

Applications refused exemption from VRT in Tallaght should be sent to :

Office of the Revenue Commissioners,
Special Compliance District,
85/89 Lower Mount Street,
Dublin 2.

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.

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

Office of the Revenue Commissioners,
M: TEK II Building,
Armagh Road,
Monaghan.