Export Repayment Scheme
Making a claim
Private individuals
A private individual must complete the claim form VRTER2.
The claim must include:
- proof that the car was removed from the State within 30 days of the National Car Testing Service (NCTS)examination
- proof of the new registration number from another European Union (EU) Member State
- the signed copy of the NCTS Vehicle Export Examination Declaration
and
- a copy of the Export Examination Receipt.
If the car is being exported from the EU, you must have proof of export such as the Customs Declaration that is made at the point of export.
You must also include proof of the car arriving in a country outside the EU such as the customs import documents.
Businesses
A business must complete:
The same proofs as apply to the private individual must be provided.
Removal within 30 days
If a car is registered in another Member State within 30 days of the NCTS exam, then that is proof that the car was removed within 30 days.
However, if the car is not registered within 30 days of the NCTS exam, you must provide separate proof to show that the vehicle was removed from the State within 30 days.
Conditions
Where the conditions are not met in full, the claim will not be paid.
If you do not export the vehicle from the State within 30 days, you must make a new appointment with the NCTS centre to have the Vehicle Registration Tax (VRT) amount recalculated. It is this recalculated VRT repayment amount that you will be entitled to and not the repayment amount from the first exam.
The NCTS centre will charge a fee for each export exam appointment.
Please note that the repayment will not exceed the original amount of VRT paid regardless of the current value of the vehicle.
Where do I send my claim?
Please send your claim to: Central Repayments Office
Note
Please note that the 30-day time requirement of this scheme refers to the export of the vehicle from the State, and not to the submission of claims to Revenue.
Only send claims to the Central Repayments Office when all the necessary documents required to meet the conditions of the scheme have been obtained.
How will my VRT repayment be made?
Revenue will repay the VRT to the person named as the owner on the National Vehicle Driver File (NDVF) at the time of the examination.
The repayment will be paid by electronic fund transfer into the bank account quoted on the claim form. The amount repayable will be offset against any outstanding tax liability. Where tax returns are outstanding, a claim will not be finalised until the returns are sent in.
Where a vehicle is declared by a motor dealer to the NCTS using a Trader Account Number (TAN), the repayment will issue directly to the dealer’s FACT account.
Next: Re-importing a car