Appeal regarding vehicle classification for a lower flat rate of VRT. s130 Finance Act 1992; s132(3)(g) Finance Act 1992; EU Regulation 2018/858
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Appeal regarding calculation of VRT based on the nitrogen oxide emissions levy s132 Finance Act 1992 (as amended); s50 Finance Act 2019
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Appeal regarding transfer of residence relief in the context of VRT s143(1)(a) of the Finance Act, 1992 as amended; Statutory Instrument 59/1993 (Vehicle Registration Tax (Permanent Reliefs) Regulations 1993)
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Appeal regarding ownership of vehicle and payment of VRT s132 Finance Act 1992 (as amended); Vehicle Registration and Taxation Regulations 1992 (as amended)
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Appeal regarding vehicle classification for a lower flat rate of VRT. s130 Finance Act 1992; s132(3) Finance Act 1992; EU Regulation 2018
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Appeal regarding vehicle classification for a lower flat rate of VRT s130 Finance Act 1992; s132(3)(g) Finance Act 1992; EU Regulation 2018/858
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Appeal regarding date of vehicle importation and viability to VRT, s132(3A) Finance Act 1992; Regulation 8 of the Vehicle Registration and Taxation Regulations 1992
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Appeal regarding payment of VRT following the correct designation of the vehicles as category N1 and not M1
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Appeal regarding classification of a vehicle as a “van” for VRT purposes
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Appeal relating to the availability of relief from VRT ‘transfer of residence relief’ in accordance with s134 Finance Act 1992
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