Could you tell me on what grounds he appealed. I'm looking at a 2010 car which is advertised at E11,110, and the vrt at 23% is calculated at E3551, OMSP 15,439. If carzone or one of those sites has a similar car valued much higher, how do you prove the vrt should be lower? Sorry, I'm a newbie at this so I'm trying to get as much info as possible.
Generally it's when the likes of carzone, etc., have similar spec'd cars at a significantly lower price than Revenue's OMSP that people appeal.
So in the above case, if cars with the same spec, similar mileage, age and condition are on sale for €13,500, you could appeal that Revenue's €15,439 is too high, and you should pay 23% of the €13.5k rather that the €15.5k (€3,105 rather than €3,551).
If carzone has cars for sale for more than Revenue's OMSP, say nothing!