Export Repayment Scheme

VRT export repayment amount

The calculation of the Vehicle Registration Tax (VRT) export repayment amount is outlined below.

The vehicle must have an Open Market Selling Price (OMSP) of not less than €2,000 at the time of examination and VRT must have been paid on the vehicle at the time of registration. Where the OMSP is determined to be below €2,000, no repayment of VRT is due.

VRT Manual Section 8 details the method used by Revenue to determine the OMSP of a vehicle. The OMSP figure includes VRT charges in relation to NOx that apply to a vehicle post 31 December 2020, however, this NOx amount is not repaid as part of any VRT export repayment.

Revenue do not provide estimates of the OMSP of a vehicle. Such determinations are made only when a vehicle is presented at an National Car Testing Service (NCTS) centre.

The amount of VRT chargeable on a vehicle is calculated based on its CO2 emissions. VRT rates pre July 2008 were based on a vehicle's engine capacity (cc).

The rate of VRT is largely based on CO2 emissions. Whatever rate these CO2 emissions attracted at the time of registration is the rate that will be applied to the OMSP when calculating repayments due at export.

At registration, if a CO2  figure is not supplied, the system will assign a CO2 level of 999, resulting in the highest VRT charge.

At export, where no CO2 emissions figures are available for the vehicle, the minimum VRT rate will be applied when calculating repayments due.

The amount of ‘residual VRT’ in a repayment calculation is capped at the amount of VRT originally paid on the vehicle, regardless of whether the OMSP of a vehicle now exceeds the OMSP at the time of registration. In such a situation, the repayment will be calculated on the OMSP at the time of registration.

An administration fee of €100 is charged for all export repayments and deducted from the repayable amount. In calculating the repayable VRT, any previous repayments or remissions made in respect of the vehicle will be deducted from the residual VRT.

New European Drive Cycle (NEDC) CO2 emissions will be adjusted to World Light Vehicle Test Procedure (WLTP) values, if required, where the car was first registered on, or after, 1 January 2021. Further information can be found in Applying the tax.

Sample calculations of VRT repayments at export

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