Export Repayment Scheme

What is the VRT Export Repayment Scheme?

The scheme allows the owner of a passenger car to claim repayment of the 'residual' VRT when a car is exported.

To be eligible the car must be:

• a passenger car, for example, a saloon, hatchback or SUV
• registered in the State
• and
• VRT paid.

Some cars may already have received a repayment of VRT under another scheme and, thus, may not be eligible for an export repayment as there is no 'residual' VRT left in the car.

However, where a part payment of VRT has already been made, there may still be residual VRT left in the car.

The value used by Revenue to calculate VRT is called the Open Market Selling Price (OMSP). Where the OMSP of the car is less than €2,000, the car does not qualify for a repayment under the scheme.

Cars must have an export examination carried out at a National Car Testing Service Centre (NCTS).

Next: VRT repayment amount enquiry