I am advised by Revenue that any person who pays Vehicle Registration Tax (VRT) but considers the amount charged to be excessive has two appeal options. The first option consists of a re-examination of the original valuation by a Revenue official who had no previous involvement with the case. If the person is still unhappy after the re-examination has been completed, there is the option to submit a further appeal to the independent Tax Appeals Commission. Where either appeal option finds that the original valuation was excessive, Revenue will refund the overpaid amount to the taxpayer.
Further information on the VRT appeals process is available on the Revenue website at link, www.revenue.ie/en/importing-vehicles-duty-free-allowances/guide-to-vrt/appeals/index.aspx which may be of assistance to the Deputy.