Dáil Éireann Debate, Tuesday - 14 July 2020
309. Deputy Richard Boyd Barrett asked the Minister for Finance the methods by which VRT on imported cars are calculated; the mechanism there is for appeal in circumstances in which an error has clearly been made; and if he will make a statement on the matter. [15474/20]
View answerVehicle Registration Tax (VRT) is based on the Open Market Selling Price (OMSP) of an imported vehicle, which is defined as the price it might reasonably be expected to fetch if sold in the State. The OMSP is determined by reference to the vehicle model, level of CO2 emissions, level of Nitrogen Oxide emissions, mileage, condition of the vehicle, and any special features or characteristics. Different levels of VRT apply to electric and hybrid cars. An additional VRT charge may arise in the case of late registration of an imported vehicle.
I am advised by Revenue that extensive material is available on its website at link; www.revenue.ie/en/importing-vehicles-duty-free-allowances/guide-to-vrt/calculating-vrt/index.aspx regarding all aspects of VRT, including the methodology used to value vehicles (for VRT purposes). Revenue’s website also offers an online VRT calculator, that enables users to estimate the VRT applicable to an extensive range and age of imported vehicles, which is available at link;
www.ros.ie/evrt-enquiry/vrtenquiry.html?execution=e1s1.
The VRT appeal procedure against Revenue valuations of imported vehicles is a two-stage process. Firstly, it is open to a person who has paid the VRT but who disagrees with the valuation applied, to appeal the decision directly to Revenue. Such ‘first stage’ valuation appeals are dealt with by Revenue’s Central Vehicle Office and customers (appellants) have two months after the date of registration of the vehicle to make such an appeal in writing. Appeals should be made via Revenue’s on-line enquiry system at link; www.revenue.ie/en/online-services/services/manage-your-record/myenquiries.aspx or in writing to the Office of the Revenue Commissioners, VRT Appeals, Government Offices, Anne Street, Wexford Y35 E29K.
The ‘first stage’ appeal consists of a re-examination of the valuation by a Revenue official who was not involved in the original decision. In considering an appeal, Revenue will take account of any additional information provided by the appellant and will also consider issues such as the condition of the vehicle. Where the appellant remains dissatisfied after Revenue’s ‘first stage’ determination, s/he can apply to have the case heard by the independent Tax Appeals Commission (TAC). The appellant must submit a Notice of Appeal directly to the TAC within 30 days of receiving Revenue’s ‘first stage’ decision.
The TAC can be contacted by email at info@taxappeals.ie or by telephone at 01-6624530.
