Export Repayment Scheme

What is the VRT Export Repayment Scheme?

This scheme allows a vehicle owner to claim repayment of the ‘residual’ Vehicle Registration Tax (VRT) when exporting the vehicle. The owner is the person listed on the National Vehicle Driver File (NVDF) at the time the vehicle is examined. If you are unsure that you are the registered owner, please contact the Department of Transport.

To be eligible the vehicle must:

  • be a passenger car, for example: a saloon, hatchback or Sports Utility Vehicle (SUV)
  • be registered in the State
  • have a valid National Car Test (NCT) or Commercial Vehicle Certificate 
  • and
  • be VRT paid.

Some vehicles may already have received a repayment of VRT under another scheme. In this case they may not qualify for an repayment as there is no ‘residual’ VRT left in the vehicle.

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

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

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

Next: VRT export repayment amount