I am advised by Revenue that each application for exemption or relief from Vehicle Registration Tax (VRT) under the Vehicle Registration Tax (Permanent Reliefs) Regulations 1993 is considered on a case-by-case basis. Such applications may, where appropriate, include the consideration of ‘normal residence’ criteria as defined in the Regulations.
A taxpayer has the right to appeal Revenue’s decision to refuse a Transfer of Residence (TOR) exemption through Revenue’s Complaint and Review Procedures mechanism, and via the Tax Appeals Commission (TAC). Further guidance in relation to both VRT exemptions and reliefs, including TOR relief and the VRT appeals procedure can be found on the Revenue website at www.revenue.ie/en/vrt/index.aspx.
As previously advised Revenue carefully considers all TAC determinations and is continually reviewing its processes, procedures and Tax and Duty Manuals to ensure compliance with all legislative requirements. In relation to the TAC determination concerned, Revenue confirms that it has considered all aspects of this determination, together with the guidance available to staff, and is satisfied that the printed guidance and the tests applied in determining ‘normal residence’ are appropriate and are applied in a consistent manner. I can confirm that one appeal involving ‘Normal Residence’ was heard by TAC in 2021 prior to this determination with four subsequent TAC determinations on this subject, all of which were found in Revenue’s favour.
Revenue has no information on any individual case where ‘normal residence’ was not correctly considered in line with the printed guidance and legislative requirements.
Finally, Revenue confirms that all reasonable steps are taken to ensure that customers are treated fairly and consistently and with due regard to the specific facts and circumstances of each case. Notwithstanding, Revenue advises each applicant of their right to appeal should they disagree with Revenue’s decision.
