Paul Kehoe (Wexford, Fine Gael)
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207. To ask the Minister for Finance the status of a VRT appeal by a person (details supplied); when a decision will be made; and if he will make a statement on the matter. [2530/24]

Michael McGrath (Cork South Central, Fianna Fail)
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As the Deputy will be aware, all motor vehicles in the State must be registered within 30 days of their date of entry at which point Vehicle Registration Tax (VRT) is charged. In the event that the person does not agree with Revenue’s decision, they have the right to appeal. The current VRT appeals procedure is provided for in sections 145 and 146 of the Finance Act 2001 as amended by the Finance (Tax Appeals) Act 2015 and provides that an appeal can be submitted within two months of the date of the vehicle’s registration.

The first stage of the appeals procedure consists of a re-examination of the original decision by an official within Revenue who was not involved in the original decision. Where a person is not satisfied with the outcome of the first stage appeal, they may proceed to the second stage of the process. This involves further appealing the decision directly to the Tax Appeals Commission (TAC). Further information on the VRT appeals process is available on the Revenue website at www.revenue.ie/en/vrt/appeals/index.aspx

I am advised by Revenue that, following previous engagement with the person concerned, the vehicle in question was registered on 20 December 2023. Revenue have confirmed that they have not received any subsequent appeal and therefore considers the matter closed. However, if the person wishes to now lodge an appeal, they may do so in accordance with the aforementioned VRT Appeals procedure. Alternatively, they may submit their query via the National VRT Helpline on 01-7383619 or online via Revenue’s MyEnquiries service.