Proportionate payment of VRT on leased vehicles

Export procedure

Where a vehicle:

  • is intended to be exported by the customer when the lease ends
  • or
  • exits a lease agreement early

the vehicle should be presented at an NCTS Centre to be processed under the Export Repayment Scheme. This procedure will establish the correct VRT due for that vehicle over the period of the lease.

If the amount is less than the amount paid then the overpayment will be repaid to the person who originally paid the VRT.  This is subject to subject to rules on offsetting refunds against other tax liabilities.

If the amount is greater than the amount paid then the underpayment is payable by the person who paid VRT at registration. 

Leasing repayment queries may be made by calling the following numbers:

  • 01 8589150
  • 01 8589151
  • or
  • 01 8589186