VRT appeals

The process of making an appeal

The appeal procedure is a two-stage process.  The first stage consists of a re-examination of the issue by a Revenue official who was not involved in the original decision. If you disagree with the decision after this stage, you can submit an appeal directly to the Tax Appeals Commission.

The Vehicle Registration Tax (VRT) appeal procedure is a two-stage process. The first stage is carried out by a Revenue official. If you disagree with the outcome, you can go directly to the second stage to the Tax Appeals Commission (TAC). The following sections set out the process generally.You can then appeal:

• the amount of VRT charged
• the refusal of a repayment or remission of VRT
• the refusal to grant an exemption from VRT
• and
• a number of other VRT issues.

Please note that administrative matters such as processing fees are not appealable.  

In cases of valuation, you have two months after the date of registration of the vehicle to make an appeal.

In all other cases, you have two months after the date of the initial decision.  In certain exceptional cases appeals may be accepted, at Revenue's discretion, after the two months has expired.

Before lodging an appeal, make sure that the initial decision has taken account of all the facts of your case. When you feel that you have found out all you can, then it is open to you to make an appeal.

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