Making an Appeal - First Stage of the Process. (Section 145, Finance Act 2001)
Before lodging an appeal you should make sure the initial decision made by Revenue has taken account of all the facts of your case, and that you have supplied all of the necessary supporting documentation. The initial decision will be given in writing and will state the exact reason(s) why it has been made. If you have any doubts about this you should seek clarification from the Revenue office which issued the initial decision
If you still remain unhappy with the decision, it is open to you to make an appeal.
You should make your appeal in writing and this should include the reasons for your appeal (e.g. the OMSP used in the calculating the VRT is too high). It should be posted (together with all relevant supporting documentation) to the appropriate Appeals Officer (see below). Typically, if you are appealing the Revenue’s determination of OMSP you will include printouts of similar cars on sale in the Republic taken from sites such as from CBG.ie or Carzone.ie.
Remember that you only have 2 months to make your appeal.
Addresses of Appeals Officers
All appeals relating to the following:
- The determination of an open market selling price (OMSP)
- The determination of chargeable value
- Classification
- The amount of VRT charged
- Deregistration of a vehicle or amendment of an entry in the register
- should be directed to the Office of the Revenue Commissioners VRT Appeals Officer at the following address:
Office of the Revenue Commissioners
Central Vehicle Office
Rosslare Harbour
Co. Wexford
Appeals in connection with:
- The refusal or revocation of a VRT authorisation
- Refusals of a repayment or remission
- Refusal of an exemption (e.g. on transfer of residence)
- should be directed to the appropriate Appeals Officer. Contact the Revenue Commissioners for contact details for your area.
Appeal Process
The receipt of your appeal should be confirmed by the Appeals Officer and this Officer should have had no previous involvement in the matter. He or she will review all the papers relating to your case. You might be asked to provide additional information and/or to produce the vehicle involved for examination where appropriate. Once the review has is finished you should receive a written response outlining the outcome of your appeal.
If the decision is that you have overpaid VRT you will be reimbursed without delay. Where the decision is that VRT is payable you will normally be required to make payment within 1 month. We understand that upward revisions of VRT have not to date occured in practice.
Second Stage of the Appeals Process
(Section 146, Finance Act 2001)
If you are unhappy with the outcome of the first stage of the appeals process you can apply to have your case heard by the Appeal Commissioners. (If the Appeals Officer has not given a decision within 30 days you should also apply to the Appeal Commissioners). To start this process you should write a notice of your intention to appeal the decision within 30 days of the date of notification of the decision of the first stage appeal. This notice should be sent to the appropriate Appeals Officer for the Revenue region in which you reside and it should set out the reasons for your appeal.
Acceptance or Refusal of a Second Stage Appeal
After receiving your appeal notice the Appeals Officer must consider the grounds for appeal as outlined by you. If the Officer agrees that reasonable grounds for appeal exist a date and venue for the hearing will be arranged. If the Appeals Officer decides that there are no valid grounds for appeal you will be notified in writing and the reasons for refusal of your application for an appeal hearing will be stated. However you can appeal this refusal in writing within 15 days directly to the Appeal Commissioners, 8th Floor, Fitzwilton House, Fitzwilton Place, Dublin 2. The reasons for the refusal will then be considered by the Appeal Commissioners who will advise you of their decision in regard to your application in due course.
Procedure at the Appeal Hearing
The appeal is heard in private with only both parties and their representatives present. You are free to represent yourself at this hearing or, if you wish, you may be represented by an accountant, barrister, solicitor or other persons permitted by the Appeal Commissioners. A summary of the documentation relating to the case will be prepared by Revenue and sent to the Appeal Commissioners and to you before the hearing. Both sides present their case and may be questioned by the Appeal Commissioners at the hearing (In some cases the Appeal Commissioners can request written submissions from the parties in advance of the hearing) The hearing could be adjourned to allow the parties to present additional evidence or to allow the Commissioners time to reach a decision.
Outcome of the Hearing
When the hearing has been completed the Appeal Commissioners’ determination may either be given at the hearing or reserved and later advised to you. This is final unless one party considers that the Appeal Commissioners have erred on a point of law in reaching their determination. In such a case the party can express dissatisfaction and request that a case be stated for the opinion of the High Court on the point of law in question. The request must be made to the Appeal Commissioners within 21 days and be accompanied by a fee of €25.
Conclusion
The Appeal Commissioners’ determination is final (except where indicated above). If the Appeal Commissioners find in your favour the Revenue will take immediate steps to implement the determination. However if the verdict of the appeal is not in your favour, you will be told of the steps required to correct the matter.
Addresses of VRO's (Vehicle Registration Offices) in the State