Export Repayment Scheme

Export process

Your car must be presented at the National Car Testing Service Centre (NCTS) for examination before you export it. The car must then be exported within 30 days.

Documents you must bring

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

• the original Vehicle Registration Certificate (VRC) for the car
• a National Car Test (NCT) Certificate, if applicable
• a document verifying the registered owner's name and address, for example, a current utility bill or bank statement
• a document showing the owner's PPSN for an individual, or a Trader Account Number (TAN) or VAT number for a business
  and
• proof of identity in the form of a driving licence or passport.

CO₂ emissions

The repayment due is based on the CO₂ emissions of the vehicle issued at the time of manufacture.

Evidence of the correct level of CO₂ must be presented to the NCTS at the time of the examination as this figure cannot be amended afterwards.

Where there is no CO₂ figure on the VRC, you must provide details of the CO₂ emissions. You can get the CO₂ details from a Certificate of Conformity (CoC) or an original letter from the manufacturer giving details of the CO₂ emissions. If no CO₂ figure is available, Revenue will apply the lowest rate of repayment.

Third party presenting car

A third party can bring your car to the NCTS as long as they have a letter of authorisation from the owner, in addition to the documents above.

Motor dealer

If you are a motor dealer you must also provide the original purchase invoice which will be copied and returned on the day of the examination.

You must also ensure that the Department of Transport, Tourism and Sport National Vehicle Driver File (NVDF) has been updated with your details prior to the examination of the vehicle taking place.

At the NCTS centre

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 website.

The NCTS will issue:

• a Vehicle Export Examination Declaration
  and
• a Vehicle Export Examination receipt showing the amount of VRT repayable when the export examination is complete.

The person presenting the vehicle for examination must sign the Vehicle Export Examination Declaration. Once the examination is completed, the vehicle details cannot be amended.

You should take time to check that the details on both of these forms are correct.

The VIN (Vehicle Identification Number) on the car and the VRC must match or the car will fail the examination stage. If this happens, contact:

The Revenue Commissioners
Central Vehicle Office
Rosslare Harbour
Co. Wexford.

Next: Making a claim