The company that fails to convince the Tax Appeals Commission (TAC) that the Land Rover Discovery 4 is not a car will have to pay 31,680 euros in disputed taxes.
His company provided two Land Rover Discovery 4 cars for personal use to two directors and paid a 5% benefit-in-kind tax after classifying the Land Rover model as a van for tax purposes. .
However, the Ways and Means Commission disputed this and Land Rover in 2015, 2016 and 2017 after determining that the vehicle was subject to a rate of benefits in kind that was 30 per cent higher than Land Rover’s original market value. Issued an assessment of 31,680 euros.
The company has appealed the valuation to a tax appeals body and has now ruled in favor of the earnings.
Tax Appeals Commissioner Connor O’Higgins found that the two Land Rover Discovery 4s were vehicles under the Tax Consolidation Act 1997 and a tax of €31,680 was valid.
O’Higgins decided that the various facts and statistics highlighted in filings and hearings by the company “shouldn’t take the Land Rover Discovery 4 out of the definition of a car.”
O’Higgins said it would “take an extraordinary leap for the commissioner to conclude that the Land Rover Discovery 4 was not designed for the transport of a driver and passengers and therefore met the essential definition of a vehicle. Let’s go,’ he said.
At the hearing, the company argued that the Land Rover Discovery 4 cannot be considered a “road vehicle” or tax-free vehicle.
The company, which previously paid taxes to the Revenue Service for the benefit of personal use of the two vans, now claims it is neither a van nor a car, the Land Rover Discovery 4. said it was outside the statutory framework for taxation. of a vehicle that is provided as a benefit-in-kind and, as a result, does not give rise to taxation.
The company filed that in order for a vehicle to be defined as such, its use must be “road-restricted.”
Orhiggins says there is no doubt that the Land Rover Discovery 4 is “more robust and has a wider range of features than your average sedan or hatchback, for example.”