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Dáil Éireann Debate, Tuesday - 8 November 2022

Tuesday, 8 November 2022

Questions (262)

David Stanton

Question:

262. Deputy David Stanton asked the Minister for Finance further to Parliamentary Question Nos. 239 and 240 of 25 October 2022, the number of first stage appeals and second-stage appeals that were upheld, failed and refused in respect of VRT calculations in each of the years 2020 and 2021 and to date in 2022, in tabular form. [54504/22]

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Written answers

I am advised that Revenue favours a practical and conciliatory approach to both Stage 1 and Stage 2 VRT Appeals which results in an early resolution for the majority of cases without recourse to an Appeal Hearing. The following tables summarise the outcomes of closed VRT Appeals for the years in question, where available.

Stage 1 Appeals:

Year

No. of Second-hand Vehicles Registered

No. of Appeals

Upheld

Not Upheld

2022

56,891

494

388

106

Detailed statistics on the outcomes of Stage 1 Appeals in 2020/2021 are not available.

Stage 2 Appeals:

Year

No. of Appeals *

Settled

Pre- Hearing

Upheld

Not Upheld

2020

33

32

1

2021

71

65

1

5

2022

46

45

1

*Excludes ongoing Appeals

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