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Revenue Operation Manual VRT Section 6
Vehicle Registration Tax Section 6
VRT Appeals
Reviewed May 2015
1
[SECTION 6]
Table of Contents
6.1 LEGISLATION.........................................................................................................................4
6.2 SCOPE OF THE APPEAL PROCEDURE............................................................................4
6.3 FIRST STAGE APPEALS (S.145 APPEALS).......................................................................5
6.3.1 Appeal Procedure .................................................................................................................56.3.1.2 Determination of Appeal ................................................................................................66.3.1.3 Notification of Determination ........................................................................................7
6.4 APPEAL COMMISSIONERS.................................................................................................8
6.5 SECOND STAGE APPEALS (S.146 APPEALS) ..................................................................8
6.5.1 Appeal Procedure .................................................................................................................86.5.1.1 Lodgement of Application for Appeal ...........................................................................86.5.1.2 Processing of an Application..........................................................................................96.5.1.3 Presentation of Appeals................................................................................................106.5.1.4 Pre-Hearing Procedure .................................................................................................106.5.1.5 Conduct of Appeal Hearings ........................................................................................116.5.1.6 Witnesses......................................................................................................................126.5.1.7 Determinations of the Appeal Commissioners.............................................................126.5.1.8 Format of Determinations of the Appeal Commissioners............................................136.5.1.9 Case Stated ...................................................................................................................136.5.1.10 European Law ...........................................................................................................146.5.1.11 Post-Hearing Procedure..............................................................................................146.5.1.12 Costs ...........................................................................................................................14
6.5.2 VRT Appeals Returns.........................................................................................................15
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Revenue Operation Manual VRT Section 6
VRT APPEALS
This section deals exclusively with the formal VRT appeal procedure which was introduced initially
as part of an overall appeal procedure for duties of excise on 1 January, 1996. The procedure was
introduced as a means of providing a system of independent arbitration for a person who has either:
paid VRT, or
been refused (in whole or in part) a repayment/remission of VRT, or
been refused (in whole or in part) relief from the payment of VRT, or
been refused an authorisation or has had an authorisation revoked, or
been refused an exemption from the requirement to register, and
who feels aggrieved at such payment, request or refusal and wishes to lodge a formal appeal.
The VRT appeal procedure does not apply to cases involving criminal proceedings or seizure of
goods, as separate remedies are available in such cases, e.g. the seizure of a vehicle for failure to
pay VRT as a result of a classification decision cannot be appealed under this procedure, but the
classification decision itself can.
The Standing Instructions in relation to general excise appeals remain extant.
The Tax and Duty Appeals Manual should be read in conjunction with this Section. Particular
attention should be paid to Chapter 24 of the said manual.
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[SECTION 6]
6.1 LEGISLATION
Primary Legislation: Finance Act, 2000, s.98;
Finance Act, 2001, ss 145-153.
6.2 SCOPE OF THE APPEAL PROCEDURE
Legislation (2001) provides for the operation of a two-stage appeal procedure, i.e.:
appeal to the appropriate appointed officer (first stage),
appeal to the Appeal Commissioners (second stage).
In each case the legislation lays down the procedures to be followed.
In general, appeals in relation to the payment of VRT relate to:
OMSP/classification/valuation appeals,
repayment/remission appeals,
refusal of permanent relief,
refusal of temporary exemption,
registration of a vehicle or amendment to/deletion from the register of vehicles under s.131,
a determination of OMSP by the Commissioners under s.132(2),
granting, refusal or revocation of an authorisation under s.136.
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Revenue Operation Manual VRT Section 6
6.3 FIRST STAGE APPEALS (S.145 APPEALS)
The first-stage appeal open to an aggrieved person (appellant) comprises an appeal under s.145. As
a general rule, appeals of this type should only arise where a dispute cannot be settled locally and
where there is a fundamental disagreement between Revenue and the person concerned. An appeal
at this stage is internal and in practice is determined by an officer appointed for that purpose.
The appointed appeals officers are as follows:
OMSP/classification/valuation/registration APs, CVO
repayment/remission *refusal of permanent relief refusal of temporary exemption VRT authorisations
AP, Local District Office
*Persons wishing to appeal a refusal of VRT relief on a transfer of residence application must register the vehicles/s,
which is/are the subject of the appeal, and must pay the requisite VRT before an appeal can be lodged.
Such a person cannot determine an appeal in relation to a decision either made by him/her or in
which s/he has participated. In this regard, appeals relating to distributor OMSP, registration and/or
authorisation issues are dealt with by the relevant District Manager.
6.3.1 Appeal ProcedureThe procedure under s.145 can be divided into three parts:
lodgement of an appeal with the appointed officer (See above),
determination of the appeal, and
notification of the determination in writing to the appellant.
6.3.1.1 Lodgement of Appeal
An appeal must:
be lodged in writing,
set out in detail the reasons for the appeal (reassessment of the facts/decision in the
case),
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be accompanied by all supporting documentary evidence (any vehicle/s to which the
appeal relates must be produced on request by the appointed officer),
be lodged within 2 months (may be extended in exception circumstances) from the
date of:
the payment of VRT, or
the refusal of a relief/exemption/repayment/remission, or
notification of:
a deletion from/amendment to the register of vehicles,
a determination of OMSP by the Commissioners,
granting/refusal/revocation of an authorisation.
An appellant may lodge an appeal personally or have one lodged on his/her behalf by a
professional representative. The appellant must be notified that the appeal has been
received and that a determination will be made within 30 days from the date of receipt.
6.3.1.2 Determination of Appeal
An appeal must be determined by the appointed officer within 30 days of being lodged
following consideration of the supporting documentary evidence and the relevant legislation
and having regard for VRT policy and legislation. In default, a determination that the appeal
was not upheld will be deemed to have been made. However, this will cease to have effect if
a determination is made prior to a determination by the Appeal Commissioners under
section 146 F.A. 2001.
Where an appeal cannot be determined within the prescribed period the Appeals Officer
must advise the appellant in writing that:
the appeal will not be determined within the prescribed period,
the reason/s for the delay, and
the expected date of determination.
In considering an appeal the nominated officer should scrutinise all aspects of the case,
including, e.g.
valuation appeals the original OMSP should be re-assessed
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Revenue Operation Manual VRT Section 6
through fresh research to ensure that it reflects
the market price,
distributor OMSP: review market research data on hands,
deletions/amendments: review evidence of residency/establishment,
review evidence of
residency/establishment:
the original decision should reflect eligibility
criteria and VRT Policy & Legislation,
exemptions appeals: the facts should be established afresh and
supporting documentation checked for
relevance, sufficiency and validity.
6.3.1.3 Notification of Determination
The determination must:
be notified to the appellant in writing (without delay/within prescribed time limits;
contain the reason/s for the determination (where reasons are omitted , the appellant is
automatically granted a right of appeal to the Appeal Commissioners;
be accompanied by the appeals procedure information leaflet
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6.4 APPEAL COMMISSIONERS
There are currently two Appeal Commissioners appointed by order of the Minister for Finance who,
as a consequence, may hear and determine appeals in relation to the payment/repayment of any tax
or duty, including VRT.
An appeal may be heard in Dublin or at a suitable venue within the State. In general, appeals follow
the High Court circuit in terms of their sittings and locations and Revenue is advised of these
approximately one month in advance. Local venues are generally arranged by the Appeals Officer
in the relevant District. Appellants will be facilitated where possible in the choice of venue.
6.5 SECOND STAGE APPEALS (S.146 APPEALS)
A person who feels aggrieved by a determination of the VRT Appeals Officer has a further right of
appeal to the Appeal Commissioners. An appeal under s.146 comprises the second stage in the
appeal procedure.
6.5.1 Appeal Procedure
An appeal under s.146 to the Appeal Commissioners usually culminates in a hearing before one
of the Commissioners. The appellant may represent himself/herself personally or choose to be
represented by a barrister, solicitor, accountant, member of the Institute of Taxation, or any
other person permitted by the Appeal Commissioners.
The procedure can be divided into three parts:
notification of intention to appeal (application),
lodgement of an appeal with the Appeal Commissioners, and
a hearing in camera.
6.5.1.1 Lodgement of Application for Appeal
An application for appeal must:
be lodged in writing,
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Revenue Operation Manual VRT Section 6
set out in detail the grounds of appeal,
be accompanied by all supporting documentary evidence, and
be lodged within 30 days from the date of:
notification of the determination by the nominated senior officer, or
expiry of the time-limit for such determination, whichever is the earlier.
An appellant may withdraw an application at any time prior to a determination by the Appeal
Commissioners by giving notice in writing to the VRT Appeals Officer. Similarly, it is open
to an appellant to agree a settlement with Revenue in respect of the VRT/other matter in
question. Such an agreement should be confirmed by the VRT Appeals Officer by notice in
writing to the appellant. In default, the agreement will stand unless the appellant
withdraws/repudiates it in writing within 21 days.
6.5.1.2 Processing of an Application
All applications for appeals to the Appeal Commissioners are lodged in the first instance
with the VRT Appeals Officer.
On receipt of such an application the officer should:
consider the stated grounds of appeal and supporting documentary evidence,
following consideration of the stated grounds and the relevant legislation (Finance Act
2001), form an opinion as to whether any valid grounds of appeal are set out therein,
where s/he has formed an opinion that no valid grounds of appeal are stated, refuse the
application and advise the appellant in writing (s146 Finance Act 2001), and
advise the appellant in writing that s/he may appeal the refusal directly to the Appeal
Commissioners within 15 days of the notice of refusal.
On receipt of an application for appeal direct from an appellant, the Appeal
Commissioners will request a copy of the notice of refusal from the VRT Appeals Officer,
and then either:
refuse the application and advise the appellant in writing specifying the grounds for
their refusal, or
allow the application and advise both the appellant and the VRT Appeals Officer in
writing, or
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notify both the appellant and the VRT Appeals Officer in writing of their intention to
hold a meeting at a specified venue and time to determine whether to allow the
application or not.
6.5.1.3 Presentation of Appeals
The VRT Appeals Officer, having reviewed all the facts of the appeal, and the supporting
documentation, will decide whether s/he will present it personally, or whether it assistance
is required.
6.5.1.4 Pre-Hearing Procedure
Where the VRT Appeals Officer decides that there are valid grounds for appeal, and the
appeal is to be presented by him/her personally, s/he will:
1) Request from the Appeal Commissioners that time be made available for an
appeal hearing and furnish the following details:
name and address of appellant,
tax type,
relevant legislation,
points at issue,
estimated duration of hearing, and
any other relevant information.
The Appeal Commissioners will then advise of a date, time and venue. The VRT
Appeals Officer will, in turn, advise the appellant by registered post. An alternative
date, time and venue acceptable to all parties will be agreed if that advised by the
Appeal Commissioners is unsuitable.
2) Prepare a Case Summary consisting of:
the original application form,
all supporting documentation,
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Revenue Operation Manual VRT Section 6
all written correspondence between the appellant and Revenue prior to
appeal,
relevant legislation,
all representations, if any, made to Revenue on the appellant’s behalf, e.g.
by a TD, and
send a copy each to the Appeal Commissioners and the
appellant/representative at least three weeks in advance of the hearing.
The Appeal Commissioners may, in addition, issue a precept to an appellant requesting
production of further documentation which they consider necessary for the
determination of the appeal.
3) Research the case, i.e. ascertain all the facts and obtain all required
documentation etc.,
4) Decide, in conjunction with the appropriate Collector/Principal, how the case is
to be presented, i.e. case strategy,
5) Decide what Revenue witnesses are required and advise them of the date, time
and venue.
6.5.1.5 Conduct of Appeal Hearings
An appeal hearing is essentially fact-finding in nature. However, questions concerning the
interpretation of points of national and European Law (See para 6.5.1.10) may also arise. The
hearing is an informal procedure based on the application of the rules of natural justice, i.e.:
audi alteram partem (lit. “hear the other side”), i.e. the appellant must be allowed to
present his/her submission,
nemo iudex in causa sua (lit. no-one may be a judge in his own cause), i.e. the appeal
must be determined by an independent person/body.
In accordance with these rules, the Appeal Commissioners preside over the presentation of
the respective submissions of both parties, commencing usually with a submission by the
VRT Appeals Officer followed by a submission from the appellant. These submissions will
usually be followed by a response from the other party.
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It is essential, when presenting an appeal, that the VRT Appeals Officer directs the Appeal
Commissioners to the kernel of the appeal, i.e. the point around which the determination is
most likely to revolve, and maintains the focus of the appeal on:
the criteria laid down in legislation (where appropriate),
the absence of any/sufficient supporting documentary evidence from the appellant,
and
any other weaknesses in the appellant’s case.
6.5.1.6 Witnesses
Witnesses may be:
called by either party to give evidence on their behalf, and
summoned by the Appeal Commissioners to give evidence before them.
Witnesses so called may be examined under oath by the Appeal Commissioners. Those
summoned by the Appeal Commissioners and who neglect/fail to appear or to answer
questions put to them may face legal sanction.
6.5.1.7 Determinations of the Appeal Commissioners
Determinations/decisions of the Appeal Commissioners are based on findings of fact made
from the evidence presented and applied to VRT law as interpreted by them. An appeal
may be allowed or refused, in whole or in part.
In the case of VRT paid, or a demand for VRT payable, the Appeal Commissioners may:
confirm the amount paid/payable,
reduce the amount paid/payable, and
increase the amount payable (where appropriate).
In the case of a refusal to repay/remit VRT, the Appeal Commissioners may:
confirm the refusal,
order the VRT to be repaid/remitted, and
order the VRT to be repaid/remitted but vary the amount.
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Revenue Operation Manual VRT Section 6
In the case of a refusal to grant relief/exemption, the Appeal Commissioners may:
confirm the refusal;
order the relief/exemption to be granted.
In the case of a deletion from, or an amendment to, the register of vehicles, or a refusal to
amend the register, the Appeal Commissioners may:
confirm the deletion/amendment/refusal;
order that the amendment be reversed/deletion be reinstated, whichever is appropriate.
In the case of a determination of OMSP by the Revenue Commissioners, the Appeal
Commissioners may:
confirm the determination,
order that the determination of the distributor in question be accepted, and
impose an OMSP which they consider appropriate.
In the case of a refusal/revocation of an authorisation, the Appeal Commissioners may:
confirm the refusal/revocation, and
order that the authorisation be granted/reinstated with/without conditions attached.
6.5.1.8 Format of Determinations of the Appeal Commissioners
Determinations may be given:
orally or in writing, at the discretion of the Appeal Commissioners, and
at the conclusion of the hearing or at a later date (Reserved determination) advised to
the parties.
It is the policy of the Appeal Commissioners to give the reason/s for their determinations
when they are handed down. They are written down in a prescribed format and transmitted
to the VRT Appeals Officer within 10 days of being handed down.
Determinations of the Appeal Commissioners are final and conclusive but are not binding
in future hearings, i.e. they are not recorded and do not form precedents.
6.5.1.9 Case Stated
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[SECTION 6]
Where an appellant, or the VRT Appeals Officer, is dissatisfied with a determination of the
Appeal Commissioners as being erroneous in law, s/he may declare his/her dissatisfaction
to the Appeal Commissioner/s who heard the appeal. In addition, s/he may also require the
Appeal Commissioner/s to state and sign a case for the opinion of the High Court. This
must be done in writing within 21 days of the determination. The High Court will, in turn,
give its decision.
6.5.1.10 European Law
A question concerning the interpretation of European Law may arise during an appeal
hearing. Where this occurs the Appeal Commissioners may exercise their right to refer the
question to the Court of Justice of the European Union for a ruling under Article 2671 of
the Consolidated Version of the Treaty on the Functioning of the European Union (2010/C
83/01). The appeal hearing will be adjourned pending the determination of the ECJ. On
receipt of the ECJ ruling, the appeal will continue as normal.
6.5.1.11 Post-Hearing Procedure
Following the hearing the VRT Appeals Officer should speak (where possible) with the
appellant and:
outline the available options and their consequences,
allow sufficient time for the appellant to choose and agree an option, and
advise that VRT payable (where appropriate) must be paid within 30 days.
Any arrangements subsequently agreed between the parties should be confirmed in writing
by the VRT Appeals Officer to the appellant. A copy of the letter should be sent to the
local SCD for information and any follow-up action, if required.
6.5.1.12 Costs
Irrespective of the outcome of an appeal, the Appeal Commissioners have no power to
award costs to either party.
1 Article 267 (inter alia): “Where a question [concerning the interpretation of the Treaties] is raised before any court or tribunal of a Member State, that court or tribunal may, if it considers that a decision on the question is necessary to enable it to give judgment, request the Court to give a ruling thereon”.
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Revenue Operation Manual VRT Section 6
6.5.2 VRT Appeals Returns
A quarterly return of local (first-stage) appeals is to be submitted to the Secretary Appeal
Committee, Stamping Building Dublin Castle.
In the case of second-stage appeals which have been presented by a local VRT Appeals
Officer, the file, together with the determination of the Appeal Commissioner, is to be returned
to the same Office following the conclusion of the appeal.
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