VRT appeals

VRT appeals process

You should submit your appeal and supporting documentation to the Appeals Team via MyEnquiries, where possible. Make your appeal in writing, quoting your Personal Public Service Number (PPSN) or Revenue Number, outlining the facts in question.

Your appeal will be acknowledged by an Appeals Officer. This officer is nominated by Revenue for that purpose and has had no earlier involvement in the case.

For all appeals relating to: 

  • the amount of Vehicle Registration Tax charged by Revenue
  • the registration of a vehicle
  • the amendment of an entry in the register (including the classification recorded for a vehicle)
  • or
  • the determination of an Open Market Selling Price (OMSP) by Revenue which supersedes the OMSP determined by a motor distributor.

The location in MyEnquiries to submit your appeal and supporting documentation is:

  • Under the ‘Enquiry relates to’ option customer should select
    'Vehicles Registration Tax (VRT)'.
  • Under the ‘More specifically’ option the customer should select
    'VRT Appeals'.

If you are unable to access Revenue’s online resources please send your application in a FREEPOST envelope to:

The National VRT Service
Revenue Commissioners
Anne Street
Y35 E29K.

The telephone number for this office is


 Please note that appeals relating to:

  • the granting, refusal or revocation of a VRT authorisation
  • or
  • the arrangements for payment for a VRT authorised person

should be sent to your VRT officer via MyEnquiries.

If you disagree with the decision reached by Revenue in your appeal to the National VRT Service, you may appeal it to the Tax Appeals Commission (TAC). The TAC can be contacted by email at info@taxappealsireland.ie or by phone on 01 6624530.

Settlement of appeal by agreement with Revenue

Appealing to the TAC does not prevent either party from engaging to try and settle the VRT appeal by agreement. Most appeals are settled by agreement between taxpayers and Revenue rather than being decided by the TAC. If you believe such agreement can be reached, you should continue to discuss the disputed matter with Revenue.

The TAC will however keep your appeal open for the duration of the discussions with Revenue. The TAC may proceed to adjudicate on the dispute if it believes the appeal is unlikely to be settled by agreement or within a reasonable time period.