Dáil Éireann Debate, Thursday - 9 September 2021
203. Deputy Neale Richmond asked the Minister for Finance if it is possible for a person to appeal a decision on vehicle registration tax (details supplied); and if he will make a statement on the matter. [42568/21]
View answerI am advised by Revenue that any person who wishes to appeal against the refusal of a VRT exemption can avail of a two-stage appeal process. The first-stage appeal consists of a re-examination of the original decision by a Revenue official who had no previous involvement with the case. If the appellant is still unhappy following the outcome of that re-examination, there is the option to submit a further appeal (known as second-stage appeal) to the independent Tax Appeals Commission.
The person involved must pay the VRT before an appeal can be considered; where an appeal is successful, Revenue will refund the appropriate VRT amount to the taxpayer.
Before making an appeal, the person involved should be satisfied that all the facts of the case were available to Revenue in coming to its initial decision, and that all the necessary supporting documents were submitted at the time of the initial application. In cases where there has been a refusal to grant an exemption from VRT, the person involved has two months after the date of the initial decision to make an appeal.
The appeal, along with the appropriate documentation, should be made in writing to Revenue’s Central Vehicle Office. The appellant must quote either their Personal Public Service Number (PPSN) or their Revenue Customer Number. The appeal must clearly outline the grounds or the reason for the appeal.
For private individuals transferring normal residence permanently to the State from abroad, certain requirements must be met to avail of the Transfer of Residence relief, including an ability to demonstrate the vehicle has been in the claimant’s possession and used by the claimant for at least six months before transfer of residence. Certain proofs are acceptable to Revenue to demonstrate possession and use by the claimant. A failure to provide acceptable proofs will result in not qualifying for Transfer of Residence relief and not obtaining the requested VRT exemption.
The Deputy may wish to be aware that further information on the VRT appeals process and details about eligibility for the Transfer of Residence relief is available on the Revenue website.
