Marc MacSharry (Sligo-Leitrim, Fianna Fail)
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51. To ask the Minister for Finance if the Revenue Commissioners will consider a refund of VRT in which the value of the vehicle in real terms is lower than the rate applied by them; the situations in which the Revenue Commissioners will consider a refund of VRT; and if he will make a statement on the matter. [14547/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that any person who pays Vehicle Registration Tax (VRT) but considers the amount charged to be excessive has two appeal options. The first option consists of a re-examination of the original valuation by a Revenue official who had no previous involvement with the case. If the person is still unhappy after the re-examination has been completed, there is the option to submit a further appeal to the independent Tax Appeals Commission. Where either appeal option finds that the original valuation was excessive, Revenue will refund the overpaid amount to the taxpayer.

Further information on the VRT appeals process is available on the Revenue website at link, www.revenue.ie/en/importing-vehicles-duty-free-allowances/guide-to-vrt/appeals/index.aspxwhich may be of assistance to the Deputy.