I propose to take Questions Nos. 239 and 240 together.
As the Deputy is aware, all vehicles in the State must be registered and the appropriate Vehicle Registration Tax (VRT) paid when first registered here. Typically, registration occurs when a new vehicle is sold in the State or in the case of an imported vehicle, (new/second-hand), at the point of importation into the State. For imported vehicles, there is a 30-day statutory time limit by which the vehicle must be registered in the State after arrival.
The calculation of VRT due on a passenger vehicle, whether the vehicle is new or has been imported second-hand, is based on the Open Market Selling Price (OMSP) of the vehicle and its levels of CO2 and NOx emissions. Further information on the calculation of VRT can be found on the Revenue website.
Appeals in respect of VRT are governed under Section 145 and 146 of the Finance Act 2001 as amended by the Finance (Tax Appeals) Act 2015. Therefore a person is required, by legislation, to pay the amount of VRT as calculated, before an Appeal can be lodged.
The VRT appeals procedure has two stages. The first stage consists of a re-examination of the calculation by Revenue. Where a person is not satisfied with the outcome of the first stage appeal, they may proceed to the second stage which involves appealing the decision directly to the Tax Appeals Commission.
Year
|
Stage 1
|
Stage 2
|
2021
|
1,747
|
65
|
2022(Ytd)
|
494
|
52
|