This article describes the VRT appeals procedure
What can I appeal?
It is possible to appeal appeal a revenue decision related to the follow items:
- Amount of VRT charged (to submit an appeal online click here)
- Refusal of a repayment or remission of VRT
- Refusal to grant an exemption from VRT
- Other VRT issues
Note: You must first of all pay the VRT before an appeal can be considered.
Compare the amount of VRT charged by Revenue with an Independent VRT estimate.
What is the process?
The appeals procedure is a two-stage process in which the decisions made by the Revenue Commissioners can be appealed.
The first stage consists of a re-examination of the issue by a Revenue official who was not involved in the original decision.
The second optional stage involves further appealing the decision directly to the Tax Appeals Commission (TAC).
First Stage: Appealing the Amount of VRT charged
To appeal the amount of VRT charges, simply complete this online form.
First Stage: All other Appeals
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. Send your appeal and supporting documentation to the address listed below.
To appeal:
- the registration of a vehicle, or the amendment of an entry in the register (including the classification recorded for a vehicle)
or - the determination of an open market selling price (OMSP) of a vehicle by Revenue which supersedes a declaration of OMSP made by a franchised distributor
post your appeal to:
Office of the Revenue Commissioners
VRT Appeals
Wexford Revenue District
Government Offices
Anne Street
Wexford
35 E29K.
To appeal:
- the refusal of a repayment, remission of or exemption from VRT
- the granting, refusal or revocation of a VRT authorisation
or - the arrangements for payment for a VRT authorised person.
Post your appeal to the Appeals Officer in your area.
| Location | Address |
|---|---|
| Cavan, Donegal, Galway, Leitrim, Longford, Louth, Mayo, Monaghan, Offaly, Roscommon, Sligo, Westmeath | ,
Geata Na Cathrach, Fairgreen, Galway |
| Clare,Cork, Kerry, Limerick | Revenue House, Assumption Road, Blackpool, Cork |
| Dublin | 1st Floor Lansdowne House, Ballsbridge, Dublin 4 |
| Kildare | Kildare Revenue District, Plaza Complex, Belgard Road, Tallaght, Dublin 24 |
| Kilkenny, Laois, Carlow | Kilkenny Revenue District, Government Offices, Hebron Road, Kilkenny |
| Meath | Meath Revenue District, Abbey Buildings, Abbey Road, Navan, Co. Meath |
| Tipperary | Government Offices, Stradavoher, Thurles, Co. Tipperary |
| Waterford | Government Offices, The Glen, Waterford |
| Wexford | Government Offices, Anne Street, Wexford |
| Wicklow |
Government Offices, The Murrough, Wicklow Town, Co. Wicklow |
Appeal Outcome
You will be informed in writing of the outcome and the reason for the outcome of your appeal.
In cases where VRT has been overpaid, you will be repaid as soon as possible, if you owe tax, any repayment can be offset against tax you owe.
If the appeal is not determined within 30 days of lodgement, it is deemed that your appeal has been refused. In this case, you can optionally proceed to the second stage of the appeals procedure.
Second stage
If you are not happy with the outcome of the first stage, you may apply to have your case heard by the Tax Appeals Commission (TAC).
The TAC is made up of Appeal Commissioners who are completely independent of Revenue. The TAC has sole responsibility for accepting and refusing appeals.
You must send your appeal within 30 days after the date of notification of the first stage by completing and submitting a Notice of Appeal form to the TAC.
This form is available on the TAC website. You must submit a copy of the decision from the first stage of the appeals process with your Notice of Appeal. The TAC can be contacted by email at info@taxappeals.ie.
Information provided courtesy of the Revenue Commissioners under a Creative Commons Attribution 4.0 International (CC BY 4.0) licence
