VRT Appeals

First stage

Send your appeal and supporting documentation to the Appeals Officer (see the address list below). Make your appeal in writing, quoting your Personal Public Service Number (PPSN) or Revenue Number and set out in detail the grounds for your appeal.

Your appeal will be acknowledged by the Appeals Officer, an officer nominated by Revenue for that purpose and who has had no previous involvement in the case.

Information

You might be asked to provide more information or to produce the vehicle for examination. Once the review has been completed you will be informed in writing of the outcome of your appeal and the reason for the outcome. In all cases, your appeal will be returned if you do not provide evidence to support your opinion of the value.

Appealing a valuation

If you are appealing the valuation, set out:

• your opinion of the value of the vehicle in Ireland at the time the Vehicle Registration Tax (VRT) was charged
• your opinion of the correct VRT
  and
• the amount that you believe is refundable.

Enclose the evidence that you have for your opinion such as a dealer's opinion of the value and copies of advertisements in Ireland for similar vehicles.  If you believe that the valuation should be based on the vehicle's unique history, enclose evidence to support this belief.

Checklist for valuation appeals

Make sure that you:

• state the Irish registration number
• state the PPSN, Revenue Number or Trader Account Number, of the person who paid the VRT
• enclose proof of payment, for example, National Car Testing Service (NCTS) or VRT receipt
• state your opinion of the valuation at the time of registration and your opinion of the VRT due
• enclose documentary or photographic evidence to support your opinion
• enclose the sales invoice (applies to dealers only)
  and
• state your contact details.

Motor trader obligation

An authorised dealer who receives a repayment of VRT is obliged to pay that amount (minus an amount of not more than 10%) to the person who was the registered owner of that vehicle at the time of registration.

Outcome of first stage

If the decision is that VRT has been overpaid, you will be repaid without delay. If you owe taxes, Revenue can offset any repayment due against what you owe.

If the appeal is not determined within 30 days of lodgment, it is deemed that your appeal has been refused. In this case, you can decide to further your appeal to the Tax Appeals Commission (TAC) in a second stage appeal.

Next: Second stage