How to appeal VRT in Ireland after paying

Think Revenue's OMSP figure is too high? Before you submit a VRT appeal, organise the evidence clearly.

If you have imported a vehicle into Ireland and paid Vehicle Registration Tax, you may be able to appeal Revenue's VRT/OMSP decision if you believe the Open Market Selling Price used was too high.

But a useful appeal is not just a message saying "the figure is wrong." You need to show the facts: the vehicle details, Revenue's OMSP figure, comparable market evidence, mileage and specification differences, and a clear explanation of the value you believe is more accurate.

VRT Appeal Pack Builder helps organise that evidence into a structured appeal-support PDF for Revenue MyEnquiries.

Administrative evidence-organising service only. Not legal advice, tax advice, a professional vehicle valuation, an official Revenue service, or a guarantee of any VRT reduction.

Quick answer

Can you appeal VRT in Ireland?

Yes. Revenue describes the VRT appeal procedure as a two-stage process. The first stage is reviewed by a Revenue official. If you disagree with the first-stage outcome, the second stage may involve appealing to the Tax Appeals Commission (TAC).

For VRT valuation appeals, Revenue guidance generally points to a two-month window from the date of registration. You normally must pay the VRT first before an appeal can be considered.

If you are close to the deadline, check your own Revenue/NCTS documents and official Revenue guidance immediately.

Important: this page is a practical evidence-organisation guide, not legal or tax advice.
The core figure

What is OMSP in a VRT appeal?

OMSP means Open Market Selling Price. Revenue uses OMSP to calculate the VRT due for Category A vehicles and most Category B vehicles.

The OMSP is not necessarily the same as:

In a VRT appeal, the practical question is usually:

Was the OMSP used by Revenue consistent with the Irish-market evidence for a similar vehicle at or near the registration date?

That is why the evidence matters.

Is it worth it?

When might a VRT appeal make sense?

A VRT appeal may be worth considering if:

A VRT appeal is weaker if it is based only on:

The stronger your evidence is, the easier it is for a reviewer to understand what you are asking Revenue to reconsider.

Step by step

How the first-stage VRT appeal process works

The first-stage process is generally as follows.

1

Pay the VRT

Revenue says VRT must first be paid before an appeal can be considered.

2

Gather your evidence

This may include the Revenue/NCTS valuation, vehicle details, comparable listings, screenshots, mileage and specification notes, and your proposed OMSP.

3

Prepare your written appeal

Your appeal should explain what figure you are challenging, why you believe it is wrong, and what evidence supports your position.

4

Submit through MyEnquiries

Revenue says VRT appeals and supporting documentation should be submitted via MyEnquiries where possible. If you cannot access Revenue's online resources, Revenue also provides a postal route to the National VRT Service. This pack is designed mainly for people preparing a MyEnquiries submission. The appeal should be in writing, quote your PPSN or Revenue number, and outline the facts in question.

5

Wait for Revenue's review

A Revenue appeals officer reviews the matter. If Revenue rejects the first-stage appeal and you want to go to the Tax Appeals Commission, TAC guidance says a Notice of Appeal is generally due within 30 days from the Revenue decision letter or notice of assessment.

The pack contents

What evidence should you prepare for a VRT/OMSP appeal?

A clear VRT appeal pack should normally organise the following.

Vehicle details

  • Make, model, year
  • Engine, transmission, fuel type
  • Body type, trim/version
  • Mileage at registration
  • Import source
  • Registration/NCTS date
  • Revenue OMSP and VRT paid

Revenue/NCTS documents

  • NCTS/VRT calculation document
  • Revenue OMSP figure
  • VRT amount paid
  • Relevant registration or valuation details

Comparable Irish-market evidence

  • Irish listings for similar make/model/year/trim
  • Mileage and condition where possible
  • Listing price
  • Listing or screenshot date
  • Source/platform and URL or screenshot
  • Notes explaining why each listing is relevant

Comparison table

  • Revenue OMSP
  • Lowest comparable
  • Highest comparable
  • Average and median comparable
  • Your proposed OMSP
  • Estimated difference

Explanation notes

  • Why the comparable listings are relevant
  • How mileage differs
  • How specification differs
  • Whether condition affects value
  • Why the proposed OMSP is reasonable

Draft cover note

  • A short written explanation for MyEnquiries
  • Summarising the facts and the evidence
  • Stating what you are asking Revenue to review
Why structure matters

Messy vs structured evidence

A messy appeal is harder to review

"Hi, I think my VRT is too high. Here are a few screenshots from DoneDeal. Please review."

The problem is not that screenshots are useless. It is that the reviewer has to work out:

  • which vehicle each screenshot refers to
  • whether the mileage is comparable
  • whether the trim or specification matches
  • when the listing was captured
  • why it supports your proposed OMSP
  • what exact figure you are asking for

A structured pack is easier to follow

A stronger submission presents:

  • a vehicle summary
  • Revenue OMSP and VRT summary
  • a comparable listings matrix
  • mileage and specification notes
  • clear relevance notes for each comparable
  • a proposed OMSP
  • a draft MyEnquiries cover note and checklist

That does not guarantee an outcome. Revenue decides all appeals. But it gives your appeal a clearer structure and makes the evidence easier to review.

The service

We organise your VRT appeal evidence into a clear PDF pack

VRT Appeal Pack Builder is for people who want to submit their own first-stage VRT/OMSP appeal through Revenue MyEnquiries, but do not want to send messy screenshots and an unclear message.

We help organise:

You stay in control. You submit the appeal yourself through MyEnquiries.

We do not act as your tax adviser, solicitor, Revenue agent, or professional valuer.

Clear boundaries

What this service does not do

This service does not:

It is an administrative evidence-organisation service. The outcome remains entirely Revenue's decision.

Fixed fee. No commission.

Fixed fee. No refund commission. You stay in control.

Some people want help preparing their evidence, but do not want to hand over control of their appeal or lose part of any refund.

  • Fixed fee
  • No refund commission
  • You submit through MyEnquiries yourself
  • You keep control of your deadline
  • You keep 100% of any refund Revenue may issue
€59Introductory price
Right fit?

Who this is for

This may be useful if…

  • You have already paid VRT and think the OMSP was too high
  • You are preparing a first-stage VRT valuation appeal
  • You have comparable listings but do not know how to organise them
  • You want a structured PDF rather than scattered screenshots
  • You want to submit the appeal yourself through MyEnquiries
  • You want a fixed fee, not a refund commission

This is probably not for you if…

  • You want someone to legally represent you
  • You want a guaranteed refund
  • You have not yet received or paid the VRT charge
  • You only want a VRT estimate before importing
  • You want a professional vehicle valuation
  • You want someone else to submit the appeal for you
See it first

Want to see what a structured VRT appeal evidence pack looks like?

View the free sample preview before paying. The sample shows:

  • vehicle summary
  • Revenue OMSP/VRT summary
  • comparable evidence matrix
  • OMSP comparison summary
  • evidence appendix
  • draft cover note
  • MyEnquiries checklist

The full paid pack includes the unredacted appeal position, relevance analysis, interpretation notes, and complete MyEnquiries cover note.

Frequently asked questions

Practical answers about how VRT appeals work and what this service does.

Revenue guidance says VRT must first be paid before an appeal can be considered. A VRT valuation appeal is usually about asking Revenue to review whether the OMSP/VRT amount was correct after payment.
For VRT valuation appeals, Revenue guidance generally points to a two-month window from the date of registration. Other VRT appeal types may run from the date of the initial decision. In certain exceptional cases, Revenue says appeals may be accepted after the two-month period at Revenue's discretion. Always check your own Revenue/NCTS documents and official Revenue guidance.
OMSP means Open Market Selling Price. It is the value Revenue uses to calculate VRT for Category A vehicles and most Category B vehicles.
No. Revenue decides all appeal outcomes. This service only organises your evidence into a structured appeal-support pack.
No. You submit the appeal yourself through Revenue MyEnquiries. The pack includes a draft cover note and checklist to help you prepare your own submission.
Do not enter your PPSN in the form. The completed pack includes a blank field where you can add your PPSN or Revenue number yourself before submitting to Revenue.
Irish-market listings are usually more directly relevant for an Irish OMSP argument. UK listings may sometimes help with context, but they are not a replacement for close Irish-market comparables where available.
No. This is an administrative evidence-organising service only. It is not legal advice, tax advice, a professional vehicle valuation, or an official Revenue service.

Official sources to check

These links are provided so you can read the official guidance directly. They are for general reference only and do not constitute legal or tax advice. Always check the latest Revenue and TAC guidance for your own situation.

Ready to organise your VRT appeal evidence?

If Revenue's OMSP looks too high, do not send a rushed message with scattered screenshots.

Build a structured appeal-support evidence pack for MyEnquiries.