Is VRT Refundable?
Understanding the VRT Export Repayment Scheme for exported vehicles.
Yes, VRT Can Be refunded
If you permanently export a vehicle from the State (Ireland), you may be entitled to a repayment of "residual" Vehicle Registration Tax (VRT). This is known as the Export Repayment Scheme.
Eligibility Conditions
To qualify for a VRT refund, your vehicle must meet strict criteria:
- Permanent Export: The vehicle must be permanently removed from the State.
- VRT Paid: VRT must have been paid on the vehicle previously.
- NCT/CVRT: The vehicle generally requires a valid NCT (for cars) or CVRT (for vans) certificate at the time of export.
- Value Threshold: The residual VRT repayable must be at least €500 (after the administration fee is deducted).
- Market Value: The car must have a market value (OMSP) of at least €2,000 to make a claim worthwhile.
How Much Will I Get Back?
The refund is not the original VRT you paid. Instead, it is the VRT that would be payable on the vehicle if it were being registered today.
Revenue calculates the Current OMSP of your car and applies the VRT rate. This is the "residual VRT".
- Calculation: (Current OMSP × VRT Rate) - Administration Fee
- Administration Fee: €100 (reduced from higher fees in previous years).
The Process
- Book an Export Exam: Contact NCTS to book a "VRT Export Examination".
- Inspection: Bring the vehicle to the NCTS centre. They will verify identity, mileage, and condition.
- Documentation: You obtain an Export Examination Declaration.
- Export: Remove the vehicle from the State within 30 days.
- Claim: Submit your claim online via ROS or myAccount with proof of export (e.g., shipping manifest, re-registration in new country).