Export Repayment Scheme
A scheme providing for an export repayment of VRT was introduced on 8th April 2013.
The owner of an EU Classification M1 Passenger vehicle (saloon, hatchback, SUV, MPV etc) may claim a VRT repayment where a vehicle has been permanently removed or exported from the State, and where VRT has been previously charged on a Revenue VRT Category A basis.
Only Passenger Vehicles (EU Classification M1) are eligible for this repayment
The owner may make an enquiry regarding the possible amount of VRT Repayment using the VRT Export Repayment calculator. This calculator works on the same basis as the existing VRT Calculator for valuation purposes: VRT Export Repayment calculator.
The owner must make an appointment with an NCTS Centre for an 'Export Examination' prior to the export of the vehicle. The owner will receive details of the amount of VRT repayable from the NCTS Centre at the end of this examination. The amount of VRT repayable will be based on the Revenue valuation of the vehicle at the time of Export Examination. This calculation will take into consideration any previous Repayments or Exemptions from VRT associated with the particular vehicle, and will deduct these from the VRT repayable amount. The repayment amount will also reflect the deduction of a Revenue Administration fee.
Once the vehicle is permanently removed or exported from the State, the owner must submit documentary proof of this removal/export, along with the appropriate Export Repayment Claim form to the Central Repayments Office (CRO) in Monaghan. The CRO will process all claims for a VRT Repayment.
Where a vehicle has been examined at an NCTS centre on or after 1st January 2016, an additional amount of Interest will also be repaid. This will be calculated at the time of approval of the Export Repayment Claim.
The owner of the vehicle is the named owner on the National Vehicle and Driver File (NVDF) maintained in Shannon by the Department of Transport, Tourism and Sport, and it is to this named owner only that the repayment will be made.
Where a vehicle is being permanently removed or exported from the State, the owner should inform the Department of Transport, Tourism and Sport, through their local Motor Tax Office, of such.
Frequently Asked Questions
Further details can be found in the following Frequently Asked Questions.
- VRTER1 (PDF, 1.04MB) - in respect of vehicles removed by a trader to another EU Member State
- VRTER1A (PDF, 641KB) - in respect of vehicles exported by a trader to a country outside the EU
- VRTER2 (PDF, 922KB) - in respect of a vehicle removed/exported by a private individual
Section 135D of the Finance Act 1992(as amended) (inserted by s83 (1)(j) Finance Act 2012, Commencement Order S.I. 110 of 2013), provides the legislative basis for this scheme.
Queries regarding the scheme should be directed to your local Revenue office.
All Claims will be processed by Revenue’s Central Repayments Office. The claim form along with the relevant documents should be posted to:
Central Repayments Office,
M-TEK II Building,
Phone: Lo-Call 1890 60 60 61, also (047) 62100
Fax: (047) 62196
All queries regarding submitted Repayment Claim forms should also be directed to the Central Repayments Office.
Information provided courtesy of the Revenue Commissioners under a Creative Commons Attribution 4.0 International (CC BY 4.0) licence