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Vehicle Registration Tax SOP VRT 1 98

VIEWS: 27 PAGES: 21

									               VEHICLE REGISTRATION TAX

                STATEMENT OF PRACTICE

                     (SP -VRT 1/98)




       REPAYMENT OF VEHICLE REGISTRATION TAX IN
      RESPECT OF MOTOR VEHICLES USED SOLELY FOR
   HIRING TO OTHERS UNDER SHORT-TERM SELF-DRIVE
                     CONTRACTS




April, 1998.
                                   Contents

Section       Subject                                                       Page
No.

1.            Introduction                                                         2

2.            Eligibility for VRT Repayment                                        3

3.            Payment of VRT and Deferred-Payment Facilities                       5

4.            Repayment Procedure                                                  6

5.            Calculation of the Amount of VRT Repayment                           7

6.            Replacement Vehicles                                                 7

7.            Crashed/Written-Off Vehicles                                         7

8.            Complimentary vehicles                                               8

9.            Obligations on Applicants                                            8

10.           Formal Appeals                                                       9

11.           Enquiries                                                            9

Appendix A:           Form VRT 9 (Rev 2):
                      Declaration for Short-Term Car-Hire                          11

Appendix B:           Form VRT 18A (Rev 2):
                      Authorised Signatories Declaration                           13

Appendix C:           Form VRT 10B:
                      Application for Repayment of VRT in respect of a
                      Vehicle Written-Off while on STCH                            14

Appendix D:           Form VRT 10 (Rev 3):
                      Application for a Repayment of VRT                           15

Appendix E:           Form VRT 18C:
                      Notice of Refusal of a VRT Repayment Claim                   17

Appendix F:           Form 18D (Rev 1):
                      Notice of Deduction from a VRT Repayment Claim               18


                                          1
              Short-Term Car-Hire Repayment Scheme: Statement of Practice
                                     April, 1998
Appendix G:           Form VRT 18E:
                      Notice of Addition to a VRT Repayment Claim            19


                             Vehicle Registration Tax

                      Statement of Practice (SP-VRT 1/98)

 Repayment of Vehicle Registration Tax in Respect of Motor Vehicles used
    Solely for Hiring to Others under Short-Term Self-Drive Contracts.




1.    Introduction


The Short-Term Car-Hire (STCH) repayment scheme was introduced in 1993
with the twin objectives of enabling car-hire operators to:

     provide sufficient numbers of vehicles to meet the tourist demand,
      particularly at peak periods, and

     provide vehicles to tourists at more affordable and attractive rates

With these tourism-oriented objectives in mind, the Finance Act, 1992, section
134(11) (as amended), provides for the repayment of an “appropriate
amount” of Vehicle Registration Tax (VRT) in respect of a qualifying vehicle
used solely for hiring to others by authorised car-hire operators under short-
term self-drive contracts.

     “Appropriate amount” means the amount by which the Open-
     Market Selling Price (OMSP) of a vehicle has fallen between the
     time of its registration and the time of removal from STCH (See
     Table 1, p.6).

     “Qualifying vehicle” means a new Category A vehicle declared to
     the Revenue Commissioners for the purpose of STCH at the time of
     registration by a person authorised by the Commissioners under
     the Finance Act, 1992, section 136.

     “Short-term self-drive (STSD) contract” means a contract under
     which a vehicle is hired to a person for the purpose of being driven
     by such person, and under which the same vehicle is not hired to
     the same person for a period exceeding, or for periods exceeding in
     total, 5 weeks in any period of 12 months.
                                          2
              Short-Term Car-Hire Repayment Scheme: Statement of Practice
                                     April, 1998
In the case of vehicles purchased outright by companies engaged in STCH (i.e.
where title to a vehicle passes to the car-hire operator) an additional VRT
repayment may also be claimed by them. This repayment amounts to 17.355%
of the original VRT paid on the vehicles. Similarly, for vehicles acquired
through companies engaged in leasing, and subsequently used solely for
STCH, a VRT repayment in the same amount is also available to the leasing
companies. (A separate Statement of Practice (SP-VRT1/97) on the leasing
repayment scheme is available on request from the Central Repayments
Office (CRO) (See section 11, p.9).)


2.     Eligibility for VRT Repayment


In order to qualify for a VRT repayment, a car-hire operator must first be
authorised by the Commissioners under the Finance Act, 1992, section 136. If
authorisation is granted, an unique Trader Account Number (TAN), and a
Revenue Control Officer, will be assigned. (For operators requiring
authorisation, application forms are available on request from the Central
Vehicle Office (CVO) (See section 11, p.9).) Similarly, in order to qualify for a
VRT repayment, a vehicle must:

      be a new Category A vehicle

      be declared on Form VRT 9 (See Appendix A) to the Commissioners at
the    time of registration as intended for STCH

      be physically delivered to, and held at, a premises used (usually
owned/      leased/rented etc.) by the car-hire operator for the purpose of
STCH and available for hire to the public within 10 working days of the
date of     declaration for registration

      “Premises” means a business premises used for the purpose of
      STCH by a person authorised by the Commissioners under section
      136. Following initial authorisation, each newly-acquired premises
      must be notified to the Control Officer.

      A public area (street/road etc.) in the immediate vicinity of a car-
      hire operator’s retail sales office/s, and used for the purpose of
      short-term storage of vehicles (i.e. collection/return), is included
      automatically as part of the relevant notified office/s and does not
      need to be advised separately to the Control Officer.

      Note: Premises owned/leased/rented by a distributor, or in which
      a distributor has any proprietary interest or involvement, will not
                                       3
             Short-Term Car-Hire Repayment Scheme: Statement of Practice
                                    April, 1998
    be accepted by the Commissioners as a premises for use by a car-
    hire operator for the purpose of STCH. Acceptance will be subject
    to examination of the premises and approval by the Control
    Officer.

    A vehicle which has been returned for sale to the premises of a
    distributor/dealer, either under a buy-back agreement or
    arrangement of similar effect, will be deemed not to be available for
    hire and to have been removed from STCH on the day it was
    removed from the premises of the car-hire operator. A vehicle may
    not be simultaneously available for hire and for sale. In the case of
    car-hire operators who share a premises with a dealer with whom
    they have a buy-back or similar arrangement the necessity to
    maintain current and accurate records of the date of removal from
    hire is of particular importance in this regard.

     be used solely for STCH

    Use involving collection/delivery of vehicles to/from a car-hire operator’s
    premises may be permitted subject to accurate records being kept and the
    Control Officer being satisfied as to their bona fides. Vehicles used for
    operational or private purposes by staff of the car-hire operator will not
    qualify for a VRT repayment.

    have travelled a minimum of 5,000 miles (8,000 kilometres) while on
STCH

    A record of the mileage of each vehicle while on STCH must be
    recorded and maintained by the car-hire operator in respect of each
    vehicle for which a repayment application is made. This mileage
    must be recorded on the individual contracts for hire at the
    beginning and end of each period of hire. In general, therefore,
    mileage at the time of removal from STCH must be supported by
    the individual contracts for hire. Minor gaps in mileage records
    will not disqualify a vehicle provided the Control Officer is
    satisfied as to the circumstances.

    The above notwithstanding, mileage incurred in the collection
    and/or delivery of vehicles between points of hire may be allowed
    for the purposes of STCH where the Control Officer is satisfied as
    to the circumstances of the case and the mileage involved.
    Similarly, mileage incurred in the collection and/or delivery of a
    vehicle to/from a place of repair/service may also be allowed
    under the same conditions.



                                        4
            Short-Term Car-Hire Repayment Scheme: Statement of Practice
                                   April, 1998
         be available for STCH for a minimum of three months from the date of
          declaration for registration

         be available for STCH until 31st August in the year of registration1

        In addition,

         no STSD contract may exceed 5 weeks, or 5 weeks in total, to any one
          person in any 12 month period

         all VRT and Value-Added Tax (VAT) due by the car-hire operator must
          have been paid at the time of making an application for repayment
3.        Payment of VRT and Deferred-Payment Facilities


As a general rule, VRT must be paid at the time of registration. However, for
persons authorised by the Commissioners under section 136 and granted a
deferred- payment facility, payment may be deferred to the 15th day of the
month following registration. In the case of vehicles declared for the purpose
of STCH an Extended Deferred-Payment Facility is also available to car-hire
operators as follows:

        for new vehicles registered on or after 1st December in any year and
     prior to 1st September in the following year, payment of VRT may be
     deferred to a   date not later than the 15 September in the said following
     year, and

        for new vehicles registered on or after 1st September in any year and
     prior to 1st December in the same year, payment of VRT may be
     deferred to a date      not later than 15th December of that same year.

Vehicles which are the subject of leasing agreements will not qualify for the
extended deferred-payment facility.

Vehicles (other than crashed/written-off vehicles) which are the subject of the
extended deferred-payment facility, and which cease to be available for STCH
prior to the ending of the relevant period of extended deferred-payment,
must be notified to the CRO by the end of the next working day following
removal from STCH, and the relevant VRT accounted for. Where no
notification is received, or where it is not received within the stipulated time-
frame, the facility may be refused in respect of vehicles declared for
registration by the applicant thereafter.



1
    This condition does not apply to vehicles declared for STCH after 31st August in any given year.
                                                    5
                   Short-Term Car-Hire Repayment Scheme: Statement of Practice
                                          April, 1998
Applications for repayment in respect of vehicles removed from STCH prior
to 31st August in the year of registration will not be accepted and no
repayment will be made.

The relevant application forms for deferred, and extended deferred, payment
facilities are available on request from the AEP Bureau (See section 11, p.9).


4.      VRT Repayment Procedure


        in order to obtain a VRT repayment an authorised person must first
     complete Form VRT 18A (list of persons authorised to sign applications
     for repayment on behalf of the car-hire operator - see Appendix B). The
     form      should be sent to the CRO prior to making any applications for
     repayment.

       applications for VRT repayment should be made on Form VRT 10 (see
        Appendix D) and sent to the CRO

Alternatively, details may be submitted on computer diskette (3.5”)
  accompanied by a signed Form VRT 10 endorsed “VRT repayment claim as
  per details on attached diskette”. (A Car-Hire Repayments System
  Software Guide is available on request from the CRO for this purpose.)

         applications must reach the CRO within two weeks (10 working days)
     of the      date of removal of the relevant vehicle/s from STCH
     (Arrangements may be made via the CRO for a longer period in certain
     instances.)

       Applications received after this time will require an explanation
       from the applicant in writing before they are accepted and/or
       processed.

        where an application for repayment is refused on the grounds that
     VAT or     VRT due is outstanding, the applicant will receive a Notice of
     Refusal on      Form VRT 18C (See Appendix E). The applicant should
     take immediate steps to rectify the situation.

       where any deduction from the amount of VRT to be repaid falls to be
     made,    the applicant will be notified on Form 18D (See Appendix F).

        where any corrective/additional repayment falls to be made to the
     applicant, the applicant will be notified on Form VRT 18E (See Appendix
     G).

                                           6
               Short-Term Car-Hire Repayment Scheme: Statement of Practice
                                      April, 1998
Relevant declaration and application forms are available on request from the
CRO.


5.       Calculation of the Amount of VRT Repayment


The VRT repayment rates are based on the average rate of depreciation of
vehicles while on STCH, and are subject to regular review by the
Commissioners. Where a decision is taken to alter the rates, all car-hire
operators will be notified in advance.

Table 1:       VRT Repayment Rates
         Engine Size               Period on STCH           Rate of VRT Repayment
            (cc)                       (Months)               (as % of VRT paid)
<2,500
                                          3<6                          15%
                                          6 < 12                       20%
                                         12 < 18                       25%
                                         18 < 24                       30%
                                         24 < 36                       35%
                                   36 and above                        40%

2,500 & above including                   3 < 24                     as above
automatics, estates,                     24 < 36                       45%
motor homes & minibuses            36 and above                        50%
6.       Replacement Vehicles


“Replacement vehicle” means a vehicle hired, lent or otherwise given or
arranged by an authorised person as a replacement vehicle for a vehicle either
being repaired, or due to be repaired, by him or on his behalf and not
previously declared under section 134(11)) for the purpose of STCH.

The sole use for STCH requirement means that, in most cases, replacement
vehicles will not receive a VRT repayment. However, vehicles declared for
STCH and hired under bona-fide STCH contracts in instances, for example,
where a vehicle has been crashed and requires substantial repair necessitating
the hire of a vehicle by its owner during the period of repair, will not be
disqualified from receiving a VRT repayment provided the vehicle is hired by
the owner of the vehicle in question. Vehicles hired by dealers from car-hire
operators as replacement vehicles for their customers will not receive a VRT
repayment. In all cases of doubt, the car-hire operator should contact the
Control Officer prior to hiring a vehicle.



                                          7
              Short-Term Car-Hire Repayment Scheme: Statement of Practice
                                     April, 1998
7.         Crashed/Written-Off Vehicles


Applications for VRT repayment in respect of vehicles crashed/written-off
while on STCH are not excluded per se from the repayment scheme; each
claim, accompanied by a completed Form VRT 10B (See Appendix C), will be
processed separately on its merits. However, as a general rule, where full
insurance compensation is paid/payable in respect of the loss of the vehicle,
or where no demonstrable loss is incurred by the car-hire operator, no VRT
repayment will be made. Where these vehicles are the subject of extended
deferred-payment facilities, the vehicle details must be notified to the Control
Officer by the end of the next working day following the accident etc. In
addition, the Control Officer must be notified where a crashed vehicle has
been repaired and again made available for hire.


8.         Complimentary Vehicles


Vehicles lent on a complimentary basis, i.e. where there is no written STSD
contract and/or where no payment is involved, will not qualify for a
repayment.


9.         Obligations on Applicants


      the legal onus of establishing entitlement to any repayment of tax rests
  at all      times with the applicant
      records (including computer records) and documents relating to an
       application for VRT repayment, which must also be kept for VAT
  purposes, should normally be kept for a period of six years from the date
  of the last transaction to which they relate. However, they may be
  disposed of earlier       once the permission of the local VAT Inspector and
  Control Officer has been         obtained. The records should normally
  include2:

                    copies of invoices to/from dealers (original purchase and
         buy-               back or equivalent)

                    copies of hire-purchase agreements, where appropriate

                    record of payments/receipts made to/from dealers


2
    This should not be taken as an exhaustive list.
                                                      8
                    Short-Term Car-Hire Repayment Scheme: Statement of Practice
                                           April, 1998
             record of payments received from hirers

             mileage records (where separate and additional to those in
              STSD contracts)

             STSD contracts

             repair/service invoices

             copies of VAT returns

       access to the premises where records and documents are kept must be
        provided to an Authorised Officer (usually the Control Officer) at all
        reasonable times

      all records and documents relating to each transaction must be
    produced on    request by such Authorised Officer.


10.     Formal Appeals


Where a person is dissatisfied with a Revenue decision to refuse a VRT
repayment under this scheme recourse may be had to the formal Appeal
Procedure relating to Payment of Excise Duty. The procedure to be followed
is outlined in leaflet No. C&E 6 which is available on request from any VRO
or from the CRO.


11.     Enquiries


All enquiries concerning VRT repayments should be addressed to:

    The Central Repayments Office                     Tel.: (047) 82800
    Revenue Commissioners                             Fax.: (047) 82221
    Coolshannagh
    Co. Monaghan

Authorisations under the Finance Act, 1992, section 136, are issued by the
CVO which may be contacted at:

    The Central Vehicle Office                Tel.:   (053) 33750
    Revenue Commissioners                             Fax.: (053) 33790
    Rosslare Harbour
    Co. Wexford.
                                          9
              Short-Term Car-Hire Repayment Scheme: Statement of Practice
                                     April, 1998
Deferred, and extended deferred, payment facilities are organised and
administered by the AEP Bureau which may be contacted at:



  The AEP Bureau                             Tel.: (01) 6792777 exts. 4212/4214
  Revenue Commissioners                      Fax.: (01) 4781635/6791581
  2nd Floor
  Wicklow House
  South Great George’s Street
  Dublin 2.




                                        10
            Short-Term Car-Hire Repayment Scheme: Statement of Practice
                                   April, 1998
                                                                       Appendix A


                                   Declaration for Short-Term Car-Hire
                (Vehicle Registration and Taxation Regulations, 1993, Reg. 5(b))

                           Declarant Details                                                                      Business Details

Name:.....................................................................             VAT No.: ..................................................................

Address: .................................................................             TAN: ........................................................................

...............................................................................        Tel. No.: ...................................................................

..............................................................................           Fax No.: ................................................................


                           Make                                           Model & Version                                    Statistical Code


             Chassis Number                                      Engine Number                      Extended Deferral of                         YES           NO
                                                                                                    VRT Required? 

                                                                         Declaration
 I, the undersigned, declare that the above vehicle:

  is intended solely for use by me for the purpose of short-term car-hire
  has not been purchased by me under a leasing agreement/arrangement
 (extended deferred-payment cases only)
  will be at a premises used by me for short-term car-hire within 10 working days of the date of registration


     Signature:                                                                                                                Date:

                                                             For Official Use Only
                OMSP (£)                             VRT PAYABLE (£)                                                      Note to VRO
                                                                                                 1. Ensure that form is fully and properly
                                                                                                 completed with appropriate boxes ticked.
      Registration Number                            Date of Registration                        2. When completed, this form, together with
                                                                                                 Form VRT 3, should be sent to the Central
                                                                                                 Vehicle Office, Rosslare, Co. Wexford.
                                                Deferred           FACT
        Cash
        Method of Payment:
             
                                                                          YES NO                                         VRO Stamp
       Extended Deferred-Payment Allowed?:                                       11
                                 Short-Term Car-Hire Repayment Scheme: Statement of Practice
                                                        April, 1998
  Signature:                                 Date:

VRT 9 (Rev. 2)
                Notes on the Completion of this Form
                                   (Please read carefully)




           1. This form must be signed by a person authorised to do so. In the
           case of a company this will normally be a director or the company
           secretary; in the case of a partnership by one of the partners; or in the
           case of a sole trader by the trader him/herself.

           In any event, the signature must be one previously declared to the
           Revenue Commissioners on Form VRT 18A which is available
           at/from any Vehicle Registration Office.

           2. Insert business name in Block Capitals.

           3. Complete all boxes fully, ticking those which are relevant.

           4. A Statement of Practice (SP-VRT 1/98), which outlines the main
           features of the scheme, i.e. eligibility criteria, repayment procedure,
           car-hire operator obligations etc., is available on request from the
           Central Repayments Office (See below).

           5. If you have any enquiries concerning the completion of this form,
           or on the Short-Term Car-Hire Repayment Scheme in general, please
           contact:

                             The Central Repayments Office
                                Revenue Commissioners
                                    Coolshannagh
                                    Co. Monaghan.

                            Tel.: 047 82800 or Fax.: 047 82782.


                                             12
                 Short-Term Car-Hire Repayment Scheme: Statement of Practice
                                        April, 1998
                                                                        Appendix B


                    LEASING/CAR HIRE/DRIVING SCHOOL/ DEMONSTRATION

                                                                                VEHICLE REGISTRATION TAX

                                                                                PERSONS AUTHORISED TO SIGN
                                                                                DECLARATIONS/APPLICATIONS


               Name and Address of Company :                                    Telephone number:

  _____________________________________                                          Fax number:

  _____________________________________                                          VAT number:                                    TAN:

  _____________________________________                                                                         Please tick whether:

   ____________________________________
                                                                               Leasing               Car Hire               Driving            Demonstration
      Contact Name: ______________________                                      Company                                      School

           The persons named below are authorised from the date of this notification to sign
      declarations and/or applications for repayment of Vehicle Registration Tax under Section 134,
    Finance Act, 1992 (as amended) for the company named above. I undertake to notify the Revenue
  Commissioners within one week if any of the persons named below cease to be authorised by this
company.

           Signed: __________________________                                   Date: ______________________________

           Title: ___________________________
This notification must be signed, in the case of a limited or other incorporated company, by a director or company sec retary, or , in the case of a partnership,
by one of the partners, or, in the case of a sole proprietorship, by the proprietor.)


NAMES OF AUTHORISED PERSONS (BLOCK CAPITALS)                                                                                            SIGNATURE




                                               FOR OFFICIAL USE ONLY
    Time and Date received: _________________________

    Signed: _______________________________

    Date: _________________________________
                                                                                   13
                             Short-Term Car-Hire Repayment Scheme: Statement of Practice
                                                    April, 1998
    VRT 18A (Rev 2)
                                                                     Appendix C



  Application for Repayment of Vehicle Registration Tax in respect
   of a Vehicle Crashed/Written-Off while on Short-Term Car-Hire
                                                      (Finance Act, 1992, s.134(11)

                           Applicant Details                                                                   Business Details

  Name: .................................................................             TAN: ...................................................................
  ............................................................................        VAT No.: ............................................................
  Address: .............................................................              Tel. No.: ..............................................................
  ...........................................................................
                                                                                      Fax No.: ..............................................................
      ......................................................................

  Registration No.:                                                                   STCH Contract No.:

  Date Written-Off:                                                                   How Written-Off:

  Date Reported                                                                       Garda Station:
  to Gardai:

  Insurance Co.:                                                                      Insurance Policy No.:

                                                                         Declaration
I, the undersigned, hereby declare that the above vehicle:
 has been written-off while being used by me for the purpose of Short-Term Car-Hire as defined by the
  Revenue Commissioners in Statement of Practice VRT 1/98
 has/will not be the subject of a full/partial insurance claim
and I hereby:
 claim a repayment of VRT under the Finance Act, 1992, s.134(11)
 authorise the Revenue Commissioners to make all appropriate enquiries of the above insurance company in
  this regard

  Signature:                                                                                                          Date:
                                               (per VRT 18A)

                                          For Official Use by Control Officer Only
I have:
 examined the records kept by the applicant in respect of the hiring of the above vehicle
 made appropriate enquiries of the above insurance company, and
I am satisfied/not satisfied (delete as appropriate) that:
 the vehicle was being used for the purpose of short-term car-hire as defined when written-off
 the applicant is entitled to a repayment of the VRT as claimed.
                                                                                 14
                               Short-Term Car-Hire Repayment Scheme: Statement of Practice
                                                      April, 1998
  Signature:
                                                             Appendix D

  Control Station:                                                          Date:

               Form VRT 10B
               Application for Repayment of Vehicle Registration Tax
                                   in respect of
                   Vehicles used Solely for Short-Term Car-Hire
                                              (Finance Act, 1992, s.134 (11)

                     Applicant Details                                                         Business Details
   Name: ......................................................              VAT No.: ................................................
   .................................................................         TAN: .......................................................
   Address:....................................................
   .................................................................         Tel. No.: ..................................................
     ...............................................................          Fax No.: ...............................................

                                                             Declaration

  I, the undersigned, declare that:
   the vehicles specified have been used by me solely for the purpose of short-term car-
    hire as outlined in Statement of Practice (SP -VRT 1/98)
   the vehicles specified were at a premises used by me for short-term car-hire and
    available for hire within 10 working days of registration
   all VAT and VRT payable by the date of this application has been paid
   all details supplied in respect of this application are true and correct

I hereby claim a repayment of the VRT in respect of the vehicles specified.

     Signed:                                                                                               Date:
                                              (per VRT 18A)


                                                   For Official Use Only

     Papers referred to:                                                                                    Date:

     VAT Payments Current?  YES NO                                          VRT Payments Current?  YES NO

     Total Repayment:                 IR£                                    Number of Claims Received:

     Number of Claims Rejected:                                              Total Deductions:              IR£

     Amount Repaid:                 IR£                                      A-G’s Reference:
                                                                       15
                            Short-Term Car-Hire Repayment Scheme: Statement of Practice
                                                   April, 1998
   VRT 10 (Rev 3)                                            * Delete as appropriate
  Signed:
laimant’s    Full Chassis Number           Full         Date of    Date:
                                                                    Mileage *Written-Off
Reference                              Registration    Removal
 Number                                  Number       from STCH

 Surveyor:




                                         16
             Short-Term Car-Hire Repayment Scheme: Statement of Practice
                                    April, 1998
* Please tick , if appropriate, complete Form VRT 10B, and forward to Control Officer.
                                                     Appendix E



                                                                   Central Repayments Office
                                                                   Coolshannagh
                                                                   Co. Monaghan.

                                                                   Tel: (047) 82800
                                                                   Fax: (047) 82221



   NOTICE OF REFUSAL OF A VRT REPAYMENT CLAIM
                                         (Section 134 Finance Act 1992)


Name: ........................................                            Our Ref:
Address: .....................................
             .....................................
             .....................................
             .....................................


I refer to your claim for a repayment of Vehicle Registration Tax for the month of
.................... 19...

It is a condition of the Vehicle Registration Tax repayment scheme that before a
repayment is made the person/company/organisation* entitled to the repayment must
have their Vehicle Registration Tax payments and Value Added Tax returns up to
date.

It is noted that at the time of writing this letter your VAT returns/VRT payments are
not up to date. Accordingly, I am not in a position to proceed with your claim until
the position is regularised.




Signed:.........................................


                                                          17
                     Short-Term Car-Hire Repayment Scheme: Statement of Practice
                                            April, 1998
Date:............................................



                                                     Appendix F
VRT 18C (Rev 1)                                                             *Delete words inapplicable


                                                                               Central Repayment Office
                                                                               Coolshannagh
                                                                               Co. Monaghan
                                                                               Tel: (047) 82800
                                                                               Fax: (047) 82221



  NOTICE OF DEDUCTION FROM A VRT REPAYMENT CLAIM


Company Name: .........................................
                                                                                  Reference
Address:.......................................................
           ........................................................
           .......................................................
           .......................................................

The deductions listed have been made to your claim for the month of______________
for the reasons stated.

    Claimant’s                       Reg. No.                   Amount of             Reasons
   Reference No.                                                Deduction




                                            Total:


                                                                 18
                     Short-Term Car-Hire Repayment Scheme: Statement of Practice
                                                                         Date Stamp
                                            April, 1998
                                                                    Appendix G
 Signed: ................................
 VRT 18 D (Rev 1)


                  Notice of Additions to VRT Repayment Claim
                        made under the Finance Act, 1992, s.134.

                          Applicant Details                                                        Reference Number

Name: ............................................................
....................................................................................

Address: .........................................................                                   MTH. YEAR
.......................................................................




 I wish to advise that the following additions have been included in your repayment
 claim for the period specified above:

     Applicant’s Reference                           Registration                      Additions     Reason/s for Addition/s
           Number                                     Number                            (IR£)




                                                          Total:


     Signed: ...........................................                         19
                                                               Date Stamp
                             Short-Term Car-Hire Repayment Scheme: Statement of Practice
                                                    April, 1998
     Grade: ............................................
Form VRT 18E




                 Issued by VRT Administration Branch
                      South Great George’s Street
                              Dublin 2.


                                   20
       Short-Term Car-Hire Repayment Scheme: Statement of Practice
                              April, 1998

								
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