Michael McGrath (Cork South Central, Fianna Fail)
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107. To ask the Minister for Finance if the Revenue's Commissioners online Vehicle Registration Tax, VRT, calculator is the subject of an independent audit; if his attention has been drawn to the apparent inconsistencies in the amount of VRT calculated; the recourse a person has in the event they are of the view the calculator is incorrect; and if he will make a statement on the matter. [47648/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the VRT calculator is not subject to an independent audit. It is however subject to ongoing review by Revenue to ensure that it remains fit for purpose.

I understand from Revenue that the purpose of the VRT calculator is to provide an indication of the likely VRT liability based on the details input by the person using the calculator. The actual VRT liability arising on a vehicle is determined on a case by case basis by Applus when a vehicle is presented at a National Car Testing Service (NCTS) Centre.

I am advised by Revenue that the VRT calculator is considered to be robust and that there is no evidence available to them to suggest there are inconsistencies with the calculator. Where a person is unable to identify the actual model of vehicle in the calculator and cannot therefore obtain an indication of the likely VRT liability they may make a submission to Revenue’s Central Vehicle Office in Rosslare for consideration. 

If the Deputy has specific details of inconsistencies in the amount of VRT calculated using the calculator provided by Revenue, I understand that Revenue would be happy to receive such details and they will consider the matter further.

Where a person pays the VRT due on a vehicle but is dissatisfied with the quantum due, that person has a right of appeal to Revenue’s Appeals officer. Addresses for appeals officers can be found at the following link www.revenue.ie/en/importing-vehicles-duty-free-allowances/guide-to-vrt/appeals/appeals-officers-addresses.aspx.

If the person is dissatisfied with the outcome from this appeal there is a further right of appeal to the Tax Appeals Commission by email to info@taxappeals.ie.

More detailed information about VRT appeals, can be found at the following link: VRT appeals - detailed instructions (VRT Manual 6).