Most people who import a car into Ireland don't appeal their VRT, even when the OMSP looks too high. Not because they don't have a case — but because once they see everything an appeal actually involves, between work, family, and a two-month deadline, it quietly slides down the list until the window closes.
This checklist lays out what a credible VRT/OMSP appeal has to pull together. Read it less as a to-do list and more as an honest picture of the scope — so you can decide whether this is something you have the hours to do properly yourself, or something you'd rather hand over. It is general information, not legal or tax advice, and Revenue decides every outcome.
What an appeal has to pull together
An OMSP appeal is, at its core, an argument that the open-market selling price Revenue applied is higher than what comparable vehicles actually sell for in Ireland. Simple to state. The difficulty is in everything that has to sit underneath it — five separate strands of evidence, each gathered correctly, each cross-checked against the others, and all of it organised into something an Appeals Officer can follow without effort. Here's the full picture.
Your Revenue figures
The starting point is exactly what Revenue assessed. Without this, there is nothing to appeal against.
- The OMSP Revenue applied to your vehicle
- The VRT amount charged
- Your VRT/NCTS assessment or receipt document
- The date of registration (this starts your appeal clock)
Full vehicle identification
The closer you can pin down exactly what your car is, the harder it is to compare it against the wrong vehicles. Specification matters more than people expect.
- Make, model, and exact variant or trim
- Year and month of first registration
- Engine size, fuel type, and transmission
- Body style and number of doors
- Irish registration number
Condition and mileage
OMSP assumes an average example. If your car carries higher mileage or has wear that a typical example wouldn't, that's a legitimate factor — but only if it's documented, not just asserted.
- Mileage at the date of registration
- Notes on condition, wear, or anything below average
- Service history gaps or other value-relevant facts
Irish-market price evidence
This is the heart of the appeal — and where the hours disappear. It isn't enough to find a few cheaper cars online. The evidence has to reflect the Irish market specifically, match your exact vehicle closely on multiple points at once, be captured and dated properly, and then be arranged so an officer can compare like with like in seconds. Getting a handful of genuinely comparable examples that hold up under scrutiny — rather than ones Revenue can wave away as "not really the same car" — is the single most time-consuming and judgement-heavy part of the whole process.
A clear written submission
The evidence doesn't speak for itself. It needs a short, carefully worded note that ties everything together — stating your case in the right register, pointing to each piece of evidence, and reading as measured and factual rather than aggrieved. Striking that tone, and making a folder of files read as one coherent argument, is harder than it sounds and easy to get wrong.
Where the appeal is submitted
Appeals and supporting documentation are submitted to Revenue's Appeals Team through MyEnquiries where possible. Under "Enquiry relates to" you select Vehicle Registration Tax (VRT), and under "More specifically" you select VRT Appeals. Your submission should be in writing, quote your PPSN or Revenue Number, and set out the facts. An Appeals Officer with no earlier involvement in your case acknowledges and reviews it.
A note on your PPSN
Your appeal needs to quote your PPSN or Revenue Number — but you should add it yourself, directly into your submission, and never include it in documents you share with a third party. A well-prepared pack leaves a clearly marked blank field for you to fill in before you submit.
Why so many appeals fall flat
Even a genuine case can read poorly, and the ways it goes wrong are rarely obvious until it's too late:
The prices aren't actually Irish
An OMSP is about the Irish market. It's natural to reach for the prices you saw abroad — often why the car was bought there in the first place — but non-Irish prices don't support the argument and can quietly undermine it.
The comparisons aren't really comparable
A different trim, engine, or transmission can carry a very different value. What looks like the same car often isn't, and a single loose comparison gives Revenue room to set the whole submission aside.
It's a pile of files, not an argument
When an officer has to do the work of sorting and interpreting unstructured screenshots, the appeal is far harder to engage with. Presentation isn't cosmetic — it's part of whether the case is understood at all.
The window closes first
The two-month deadline is firm, and it arrives faster than people expect once they start gathering. The most common outcome isn't a rejected appeal — it's an appeal that never gets finished in time.
Frequently asked questions
VRT valuation appeals typically have a two-month window from the date of registration, and VRT must be paid before an appeal can be considered. If you're close to the deadline, prepare your evidence as soon as possible.
Yes. You remain the appellant throughout. You submit your evidence through MyEnquiries under VRT Appeals, and Revenue makes the decision. A prepared pack organises your evidence — it does not act as your agent or submit anything on your behalf.
No. Revenue decides all outcomes. Clear, well-organised evidence gives your case the best chance to be understood and engaged with, but no one can guarantee a refund or reduction.
No. This page is general information, and the pack is an administrative document-preparation service that organises your own evidence. It is not legal advice, tax advice, or a professional vehicle valuation, and it is not affiliated with or approved by Revenue.