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 a National Car Test (NCT) Centre to be processed under the Export Repayment Scheme. Revenue will then establish the correct Vehicle Registration Tax (VRT) due for that vehicle over the period of the lease.

Where it is due, a refund of overpaid VRT will issue to the person who registered the vehicle. This person will also have to pay any additional VRT which may arise.

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

  • 01 8589150
  • 01 8589151
  • or
  • 01 8589186.