Overview of Refunds
VRT (Vehicle Registration Tax) is generally a once-off tax. However, Revenue provides specific schemes where this tax can be repaid or relieved. The two primary schemes are:
Export Repayment Scheme
For vehicles permanently exported from the State.
- Refund based on market value
- Subject to €500 fee
- Passenger cars only
Disabled Drivers Scheme
Relief for vehicles adapted for disability.
- Up to €10,000+ relief
- Exempt from VRT & VAT
- Requires Primary Medical Cert
Export Refund Estimator
The market value of the car in Ireland today.
Based on CO2 emissions (e.g. 15%, 19.25%).
Estimated Repayment Amount
€0
*Includes deduction of €500 administration fee.
VRT Appeal Success Tips
If Revenue assigns an OMSP that you believe is too high, you have the right to a formal appeal. Successful appeals often hinge on the quality of evidence provided.
High-Impact Evidence
- • Local Market Listings: Snapshots of similar vehicles (same year, spec, mileage) for sale on Donedeal or Carzone.
- • Condition Proof: High-resolution photos showing excessive wear, damage, or mechanical issues Revenue may have missed.
- • Mileage Verification: Service history or NCT records proving high mileage, which should reduce the OMSP.
Common Appeal Pitfalls
- • Missing the 30-Day Window: Appeals must be lodged within 30 days of the VRT payment date.
- • Incomplete Documentation: Failing to provide a clear, reasoned argument for why the Revenue valuation is incorrect.
- • Comparing with UK Prices: Revenue only considers the Irish Market Value. UK price comparisons are usually disregarded.
How to Win a VRT Appeal
1. Pay First, Appeal Second: You must always pay the VRT in full at the NCTS center before you can initiate the secondary appeal process.
2. Lodge Form VRT-Appeal: Submit your formal case to the National Appeals Office. Detailed "Comparable Vehicle" lists are essential here.
3. Tax Appeals Commission (TAC): If Revenue rejects your first-stage appeal, you can escalate to the independent TAC for a final ruling.