Export Repayment Scheme – FAQs


Export Repayment Scheme - FAQs

What is the VRT Export Repayment Scheme?

The VRT Export Repayment Scheme, as provided for in section 135D of the Finance Act 1992 (as amended) inserted by ( s83 (1)(j) Finance Act 2012External link and commenced by S.I. 110 of 2013), allows for the repayment of "residual" Vehicle Registration Tax on passenger vehicles permanently exported from the State.

What vehicles are eligible under the Export Repayment Scheme?

Passenger vehicles (EU Vehicle Category M1), that are registered in the State and on which VRT has been paid on a Revenue VRT Category A basis, are the only vehicles eligible for the Export Repayment Scheme.

It should be noted, that where a full exemption of VRT on the vehicle has been granted, as in the case of the following Exemptions, the vehicle will not be eligible for a repayment, as there is no residual VRT remaining on the vehicle.

Where a partial exemption of VRT on the vehicle has been granted, the amount of exemption will be taken into consideration when calculating the residual VRT remaining on the vehicle.

Where the Open Market Selling Price (OMSP) of a vehicle is calculated to be less than €2,000, the vehicle does not qualify for a repayment under the Export Repayment Scheme.

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How does the Export Repayment Scheme work?

VRT Repayment Amount enquiry

As a vehicle owner who wishes to export an M1 Passenger Vehicle permanently from the State, you can check the Export VRT Repayment Enquiry system External link for an indicative amount of VRT that may be repayable.

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.

NCTS Examination

  • The vehicle must be presented at the NCTS for examination prior to export along with the relative documentation.
  • The NCTS Centre will carry out an examination of the vehicle and will issue a Vehicle Export Examination Declaration and a Vehicle Export Examination Receipt to the customer.
  • The vehicle must be exported from the state within 30 days of examination.
  • The claimant then submits the relevant Vehicle Registration claim form to Revenue accompanied by the required documents in order for the refund to issue.

Repayment can only  be made to the named owner on the National Vehicle and Driver File (NVDF) at the time of examination.

Vehicle Export

You then have 30 days from the date of Export Repayment Examination to export the vehicle from the State.

Documentation must be provided to prove to the satisfaction of the Commissioners that the vehicle was removed from the State within 30 days of its examination, along with proof that the vehicle has subsequently been registered in another Member State or has been permanently exported outside the European Union.

VRT Repayment Claim

Finally, a completed Export Repayment Scheme Application Form must be submitted to Revenue with the required documentary evidence in support of the claim.

In the event of a successful claim, the VRT Repayment may only be made to the named person on the National Vehicle and Driver File (NVDF) at the time of examination.

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What is the National Vehicle and Driver File (NVDF)?

The National Vehicle and Driver File (NVDF) is the database containing details of all 2.5 million registered vehicles and their owners, as well as the 2.6 million licensed drivers in the country.

The system, which is maintained and supported by the Driver and Vehicle Computer Services Division of the Dept of Transport Tourism and Sport, located in Shannon, Co. Clare, is central to the processing of motor tax and driving licence business. The NVDF also fulfils legal obligations in relation to the national driver and vehicle registers.

The law requires that all changes of vehicle ownership must be notified to the Department of Transport and the changes recorded on the NVDF.

Department of Transport, Tourism and Sport - National Vehicle & Driver FileExternal link.

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Is there a charge for the Export Repayment Scheme?

There is a €100 administration charge payable, which will be deducted from the amount of VRT that is repayable.

There is also a charge for an examination of the vehicle and supporting documentation at the NCTS Centre. For further details, please see the NCTS websiteExternal link.

How can I find out the amount of VRT to which I may be entitled to a repayment of?

The amount of tax to be repaid is a percentage of the Open Market Selling Price (OMSP). You may find out the OMSP relating to a make and model of vehicle and the corresponding VRT repayment online using the VRT CalculatorExternal link. The percentage used depends on the declared CO2 emissions of the vehicle at the time of manufacture.

Please be aware that the on-line VRT calculation will not take into consideration any prior remissions/refunds/repayments associated with a particular vehicle arising from Appeals or Exemptions.

These remissions/refunds/repayments will be taken into consideration when calculating the amount of VRT repayable at the time of the Export Examination at the NCTS Centre. The VRT repayment amount which is advised to you by NCTS, following the examination procedure, will have been reduced by amounts previously remitted/refunded/repaid.

An administration charge of €100 will automatically be deducted from the repayment amount by Revenue.

The NCTS will also apply a fee for the Export Examination service.

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 by the Revenue Commissioners.

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How do I make an appointment?

You can make an appointment for a VRT Export Examination with the NCTS by phone or by booking online. Full details, including booking information, can be found on the NCTS websiteExternal link.

What documents must I bring to the NCTS Centre?

At the time of the NCTS Examination, you must provide:

  • the original Vehicle Registration Certificate for the vehicle;
  • where applicable, a valid National Car Test (NCT) Certificate;
  • where there is no CO2 emissions figure on the Vehicle Registration Certificate you must provide a Certificate of  Conformity (COC) or an original letter from the manufacturer giving details of the CO2 emissions. The  repayment due is based on the CO2 amount determined on the day of examination. This figure is the final figure and cannot be amended after the examination has taken place;
  • documentation verifying the registered owner’s name and address i.e. Current Utility Bill or Bank Statement;
  • proof of Revenue Customer Number (PPSN/TAN/VAT) using: a Revenue Document which includes the owner’s PPSN and Name and Address details, P60 or Payslip, Notice of Assessment, VAT Return, etc.;
  •  proof of identity in the form of a driving licence or passport;
  • if you are a Motor Dealer the original purchase invoice, which will be copied and returned on the day of the examination. This must be a valid invoice.

You must also ensure that the National Vehicle Driver file has been updated with your details prior to the examination of  the vehicle taking place.

A claim for repayment of VRT can only be made to the person named on the National    Vehicle Driver File, at the time of the vehicle examination.

The onus at all times is on the owner of the vehicle to ensure that the Vehicle Registration Certificate is up to date or in the case of a motor dealer, to ensure the NVDF has been updated accordingly.

Vehicle Export Examination & Vehicle Export Examination Receipt.

When the vehicle Export Examination is complete, a Vehicle Export Examination Declaration and a Vehicle Export Examination Receipt indicating the amount of VRT repayable will issue.

The Vehicle Export Examination Declaration  must be signed by the person presenting the vehicle for examination at the NCTS Centre.

The onus is on the person presenting the vehicle to ensure the details as outlined on the Vehicle Export Examination Declaration & the Vehicle Export Examination Receipt are correct.

Once the examination is completed the vehicle details (including CO2 figure)cannotbe amended unless it is subsequently discovered that the vehicle was incorrectly identified for VRT repayment purposes.

The VIN (Vehicle Identification Number) on the vehicle and on the VRC must match; otherwise the vehicle will fail the examination stage. In this event you should contact the Central Vehicle Office directly (The Revenue Commissioners, Central Vehicle Office, Rosslare Harbour, Co. Wexford).

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Can a third party present my car on my behalf at the NCTS Centre?

Yes. Once the third party has a Letter of Authorisation from the vehicle owner they may present the vehicle for Export Examination at an NCTS Centre on behalf of the owner. Any VRT Repayment due however, can only be paid to the named owner on the NVDF at the time of examination.

The third party must also bring:

  • proof of their identity in the form of a driving licence or passport;
  • the original Vehicle Registration Certificate for the vehicle;
  • where applicable, a valid National Car Test (NCT) Certificate;
  • where there is no CO2 emissions figure on the Vehicle Registration Certificate you must provide a Certificate of Conformity (COC) or an original letter from the manufacturer giving details of the CO2 emissions. The repayment due is based on the CO2 amount determined on the day of examination. This figure is the final figure and cannot be amended after the examination has taken place;
  • documentation verifying the registered owner’s name and address i.e. Current Utility Bill or Bank Statement;
  • proof of Revenue Customer Number (PPSN/TAN/VAT) using a Revenue Document which includes the owner’s PPSN and Name and Address details, P60 or Payslip,  Notice of Assessment, VAT Return., etc.;
  • proof of your identity in the form of a driving licence or passport.

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Where can I obtain a claim form?

There are 3 different types of claim form, all of which are available to download below:

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What documents must accompany the claim?

This will depend on whether the vehicle has been removed to another Member State of the EU, or whether it has been exported to a country outside the EU. Each claim form provides a checklist of relevant documents to be provided, and further details are also listed below.

Remember, in all cases, the onus is on the applicant to prove that the requirements of the Scheme have been met. If the necessary documentary evidence is not furnished, a VRT Repayment cannot be granted.

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What documents are required when a vehicle is removed to another EU Member State by a Business (including an Authorised Person)?

  • pdfVRTER1 (PDF, 1.03MB), which must be completed in respect of vehicles removed by a trader to another EU Member State
  • Documentary proof of removal from the State within 30 days of the date of NCTS examination.
  • Documentary proof of Vehicle Registration Number as assigned in another EU Member State.
  • A signed copy of the NCTS Vehicle Export Examination Declaration.
  • A copy of the Export Examination Receipt.

Please pay particular attention to the documentary requirements, full details of which are listed in the notes section of the Claim form. Incomplete claim forms or claims, which are not accompanied by the required documentary proofs, including claims forms from applicants that are not the named person on the NDVF at the time of examination, will be returned.

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What documents are required when a vehicle is exported to a non-EU Member State by a Business (including an Authorised Person)?

  • pdfVRTER1A (PDF, 638KB), which must be completed by a Business (including an Authorised Person) for vehicles permanently removed to a non EU Destination.
  • A signed copy of the NCTS Vehicle Export Examination Declaration.
  • A copy of the NCT Export Examination Receipt.
  • Documentary proof of removal from the State within 30 days of the NCTS Examination.
  • Documentary proof of removal from the EU i.e. the Export SAD and the Bill of Lading.
  • Documentary proof of having landed outside the EU such as the Import SAD or other documentation endorsed by the customs authority in the non-EU country to the satisfaction of The Revenue Commissioners.

Please pay particular attention to the documentary requirements, full details of which are listed in the notes section of the Claim form. Incomplete claim forms or claims, which are not accompanied by the required documentary proofs, including claims from applicants that are not the named person on the NDVF file at the time of examination, will be returned.

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What documents are required when a vehicle is exported by a Private Individual?

  • pdfVRTER2 (PDF, 1.07MB), which must be completed in respect of a vehicle removed/exported by a private individual.
  • Documentary proof of removal from the State within 30 days of the NCTS Examination.
  • Documentary proof of Vehicle Registration Number as assigned in another EU Member State.
  • A signed copy of the NCTS Vehicle Export Examination Declaration.
  • A copy of the NCTS Export Examination Receipt and,

If exporting the vehicle to a Non-EU Destination the following is also required:

  • Documentary proof of removal from the EU i.e. the Export SAD and the Bill of Lading.
  • Documentary proof of having landed outside the EU such as the Import SAD, or other documentation endorsed by the customs authority in the non-EU country to the satisfaction of The Revenue Commissioners.

Please pay particular attention to the documentary requirements, full details of which are listed in the notes section of the Claim form. Incomplete claim forms or claims, which are not accompanied by the required documentary proofs, including claims from applicants that are not the named person on the NDVF file at the time of examination, will be returned.

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What proof do I need to show that the vehicle has been exported within 30 days, if the vehicle is registered in another EU Member State after the 30-day limit?

In the case of removal to another EU member state, if a vehicle is registered within 30 days of the Export Repayment Examination by the NCTS, then proof of that Registration is sufficient.

However, in the event that the vehicle is not registered in another member state within 30 days of the NCTS Examination, separate proof is required to show that the vehicle was removed from the State within 30 days. Full details may be found on the relevant claim form.

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Are there any penalties for not meeting the conditions of the Export Repayment Scheme?

There are no fines or penalties for not meeting the conditions of the Scheme The claim will not be paid. However, if you do not export the vehicle from the State within 30 days, you must make another appointment with the NCTS Centre to have the VRT Repayment amount recalculated, and it is the recalculated VRT Repayment amount to which you will be entitled, and not the repayment amount from your first Export Examination.

The NCTS Centre will charge a fee for each Export Examination appointment.

For further details, please see the NCTS websiteExternal link.

It is an offence to make a false declaration for the purposes of obtaining a repayment of tax, under Section 1078 of the Taxes Consolidation Act, 1997.

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Where do I send my claim and who will deal with my follow-up queries?

Claims will be processed by Revenue’s Central Repayments Office. The claim form together with all relevant documentation should be sent to:

Central Repayments Office,
M-TEK 11 Building,
Armagh Road,
Monaghan.

Email: cromon@revenue.ie
Phone: (047) 62100
Fax: (047) 62196

Please ensure that all required documents are enclosed. Incomplete forms or forms not accompanied by all the necessary documentation will be returned.

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How will my VRT repayment be made?

Where a repayment is due, the VRT Repayment may only be made to the named person on the NVDF at the time of the examination and these details must match the associated Revenue Customer Number quoted at the time of Examination at the NCTS .

Once a claim has been duly approved, a VRT Repayment may only be paid by electronic fund transfer into the bank account quoted on the claim form. Please note, that the amount repayable will be offset against any outstanding tax liability. In cases where Tax Returns are outstanding, a claim cannot be finalised until the relevant returns are submitted.

In the case of Trader Account Number (TAN) holders, repayments will be made, as normal, through Cash or Deferred Accounts.

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Are there any time limits?

The vehicle must be exported within 30 days of its examination at an NCTS Centre.

If you do not export the vehicle from the State within 30 days, you must make another appointment with the NCTS Centre to have the VRT Repayment amount recalculated, and it is the recalculated VRT Repayment amount to which you will be entitled, and not the repayment amount from your first Export Examination.

The NCTS Centre will charge a fee for each Export Examination appointment.

Full details of this charge can be found on the NCTS websiteExternal link.

Please note that the 30 day time limit refers only to the removal of the vehicle from the state and not the submission of claims. Claims should only be forwarded to the CRO when all relevant documents have been obtained.

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Do I have to inform the Department of Transport, Tourism and Sport when I am permanently removing/exporting my vehicle from the State?

Yes. Where a vehicle is being permanently removed or exported from the State, the Department of Transport, Tourism and Sport should be notified , through the local Motor Tax Office.

I am importing a vehicle from another country which had been previously permanently exported from the State under the Export Repayment Scheme. Do I have to re-register the vehicle?

A vehicle previously registered in the State and permanently exported under the Export Repayment Scheme would have received a VRT refund.

Such a vehicle is unregistered in the State and must be presented at an NCTS Centre for registration within the normal timeframe. VRT will be payable at the time of registration and a new Irish registration number will be issued. It will not be possible to have the vehicle motor taxed without receiving the new registration number, as the Department of Transport, Tourism and Sport will have been informed that it has previously been permanently exported.

It is an offence under Section 131(6) of the Finance Act of 1992, subject to penalties under Section 139 of the Finance Act of 1992 (as amended), to display the original number on such a vehicle.

Updated: November 2016

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Information provided courtesy of the Revenue Commissioners under a Creative Commons Attribution 4.0 International (CC BY 4.0) licence