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For Written Answer on : 08/11/2022
Question Number(s)262 Question Reference(s): 54504/22
Department: Finance
Asked by: David Stanton T.D.


To ask the Minister for Finance further to Parliamentary Question Nos. 239 and 240 of 25 October 2022, the number of first stage appeals and second-stage appeals that were upheld, failed and refused in respect of VRT calculations in each of the years 2020 and 2021 and to date in 2022, in tabular form.


I am advised that Revenue favours a practical and conciliatory approach to both Stage 1 and Stage 2 VRT Appeals which results in an early resolution for the majority of cases without recourse to an Appeal Hearing. The following tables summarise the outcomes of closed VRT Appeals for the years in question, where available.

Stage 1 Appeals:

YearNo. of Second-hand Vehicles Registered  No. of Appeals  UpheldNot Upheld  
2022 56,891494388106

Detailed statistics on the outcomes of Stage 1 Appeals in 2020/2021 are not available. 

Stage 2 Appeals:

YearNo. of Appeals *  Settled
Pre- Hearing 
Not Upheld  
2020 33321 
2021 716515
2022 4645 1

*Excludes ongoing Appeals