This article contains a VRT Export Repayment FAQ for exporting a car from Ireland.
- What is the VRT Export Repayment Scheme?
- What vehicles are eligible under the Export Repayment Scheme?
- How does the Export Repayment Scheme work?
- What is the National Vehicle and Driver File (NVDF)?
- Is there a charge for the Export Repayment Scheme?
- How can I find out the amount of VRT to which I may be entitled to a repayment of?
- How do I make an appointment?
- What documents must I bring to the NCTS Centre?
- Can a third party apply for the Export Repayment Scheme on my behalf at the NCTS Centre?
- What documents must accompany the claim?
- What documents are required when a vehicle is removed to another EU Member State by a Motor Trader?
- What documents are required when a vehicle is exported to a non-EU Member State by a Motor Trader?
- What documents are required when a vehicle is exported by a Private Individual?
- What proof do I need to show that the vehicle has been exported within 30 days, if the vehicle is registered in another EU Member State after the 30-day limit?
- Are there any penalties for not meeting the conditions of the Export Repayment Scheme?
- Where do I send my claim and who will deal with my follow-up queries?
- How will my VRT repayment be made?
- Are there any time limits?
- Do I have to inform the Department of Transport, Tourism and Sport when I am permanently removing/exporting my vehicle from the State?
- I am importing a vehicle from another country which had been previously permanently exported from the State under the Export Repayment Scheme. Do I have to re-register the vehicle?
What is the VRT Export Repayment Scheme?
The VRT Export Repayment Scheme, as provided for in section 135D of the Finance Act 1992 (as amended) inserted by ( s83 (1)(j) Finance Act 2012 and commenced by S.I. 110 of 2013), allows for the repayment of “residual” Vehicle Registration Tax on passenger vehicles permanently exported from the State.
What vehicles are eligible under the Export Repayment Scheme?
Passenger vehicles (EU Vehicle Category M1), that are registered in the State and on which VRT has been paid on a Revenue VRT Category A basis, are the only vehicles eligible for the Export Repayment Scheme.
It should be noted, that where a full exemption of VRT on the vehicle has been granted, the vehicle will not be eligible for a repayment, as there is no residual VRT remaining on the vehicle.
Where a partial exemption of VRT on the vehicle has been granted, the amount of exemption will be taken into consideration when calculating the residual VRT remaining on the vehicle.
Where the Open Market Selling Price (OMSP) of a vehicle is calculated to be less than €2,000, the vehicle does not qualify for a repayment under the Export Repayment Scheme.
How does the Export Repayment Scheme work?
VRT Repayment Amount enquiry
As a vehicle owner who wishes to export an M1 Passenger Vehicle permanently from the State, you can check the Export VRT Repayment Enquiry system for an indicative amount of VRT that may be repayable.
NCTS Examination
You can then make an appointment with an NCTS Centre for an Export Repayment Examination. For booking information please see the NCTS website.
At the time of the NCTS Examination, you must provide:
- the original Vehicle Registration Certificate for the vehicle,
- where applicable, a valid National Car Test (NCT) Certificate,
- documentation verifying the registered owner’s name and address (Utility Bill, Bank Statement),
- proof of your Revenue Customer Number (PPSN/TAN/VAT) using: a Revenue Document which includes the owner’s PPSN and Name and Address details, P60 or Payslip etc,
- proof of identity in the form of a driving licence or passport, and
- if you are a Motor Dealer, the completed RF105 form showing the transfer of ownership of the vehicle to you from a private individual.
The onus is on the owner of the vehicle to ensure that the Vehicle Registration Certificate is up to date. The VIN (Vehicle Identification Number) on the vehicle and on the VRC must match; otherwise the vehicle will fail the examination stage. In this event you should contact the Central Vehicle Office directly (The Revenue Commissioners, Central Vehicle Office, Rosslare Harbour, Co. Wexford).
Once the Export Repayment Examination is complete you will receive an Export Examination receipt indicating the VRT Repayable amount.
Vehicle Export
You then have 30 days from the date of Export Repayment Examination to export the vehicle from the State.
Documentation must be provided to prove to the satisfaction of the Commissioners that the vehicle was removed from the State within 30 days of its examination, along with proof that the vehicle has subsequently been registered in another Member State or has been permanently exported outside the European Union.
VRT Repayment Claim
Finally, a completed Export Repayment Scheme Application Form must be submitted by you to Revenue along with proof of export and subsequent registration.
In the event of a successful claim, the VRT Repayment will be made to the last recorded owner on the National Vehicle and Driver File (NVDF).
Where a vehicle has been examined at an NCTS centre on or after 1st January 2016, an additional amount of Interest will also be repaid. This will be calculated at the time of approval of the Export Repayment Claim.
What is the National Vehicle and Driver File (NVDF)?
The National Vehicle and Driver File (NVDF) is the database containing details of all 2.5 million registered vehicles and their owners, as well as the 2.6 million licensed drivers in the country.
The system, which is maintained and supported by the Driver and Vehicle Computer Services Division of the Dept of Transport Tourism and Sport, located in Shannon, Co. Clare, is central to the processing of motor tax and driving licence business. The NVDF also fulfils legal obligations in relation to the national driver and vehicle registers.
The law requires that all changes of vehicle ownership must be notified to the Department of Transport and the changes recorded on the NVDF.
Department of Transport – National Vehicle & Driver File.
Is there a charge for the Export Repayment Scheme?
There is a €100 administration charge payable, which will be deducted from the amount of VRT that is repayable.
There is also a charge for an examination of the vehicle and supporting documentation at the NCTS Centre. For further details, please see the NCTS website.
How can I find out the amount of VRT to which I may be entitled to a repayment of?
The amount of tax to be repaid is a percentage of the Open Market Selling Price (OMSP). You may find out the OMSP relating to a make and model of vehicle and the corresponding VRT repayment online using the VRT Export Repayment Calculator. The percentage used depends on the declared CO2 emissions of the vehicle at the time of manufacture.
Please be aware that the on-line VRT calculation will not take into consideration any prior remissions/refunds/repayments associated with a particular vehicle arising from Appeals or Exemptions.
These remissions/refunds/repayments will be taken into consideration when calculating the amount of VRT repayable at the time of the Export Examination at the NCTS Centre. The VRT repayment amount which is advised to you by NCTS, following the examination procedure, will have been reduced by amounts previously remitted/refunded/repaid.
An administration charge of €100 will automatically be deducted from the repayment amount by Revenue.
The NCTS will also apply a fee for the Export Examination service.
Where a vehicle has been examined at an NCTS centre on or after 1st January 2016, an additional amount of Interest will also be repaid. This will be calculated at the time of approval of the Export Repayment Claim by the Revenue Commissioners, the Export Repayment Claim has been submitted and approved.
How do I make an appointment?
You can make an appointment for a VRT Export Repayment Scheme examination with the NCTS by phone or by booking online. Full details can be found on the NCTS website.
What documents must I bring to the NCTS Centre?
You must provide the required vehicle details outlined, and dependent on whether you are a Private Individual or a Motor Dealer, the relevant documents specified below:
Vehicle Details:
- the original Vehicle Registration Certificate for the vehicle,
- where applicable, a valid National Car Test (NCT) Certificate for the vehicle,
Vehicle Owner – Private Individual:
- documentation verifying the registered owner’s name and address (Utility Bill, Bank Statement). The information leaflet Owner Name and Address Declarations provides additional information regarding owner’s name and address details,
- proof of Revenue Customer Number (PPSN/TAN/VAT) using: a Revenue Document which includes the owner’s PPSN and Name and Address details, P60 or Payslip etc, and
- proof of identity in the form of a driving licence or passport.
Vehicle Owner – Motor Dealer:
- documentation verifying the Motor Dealer’s Business name and address (The information leaflet Owner Name and Address Declarations provides additional information regarding owner’s name and address details),
- proof of Motor Dealer Revenue Customer Number (PPSN/TAN/VAT as appropriate) using: a Revenue Document which includes the Motor Dealer’s Business PPSN/VAT/TAN and Name and Address details, P60 or Payslip etc,
- proof of identity in the form of a driving licence or passport, and
- the completed RF105 form, including garage code, showing the transfer of ownership of the vehicle to you from a private individual.
Where the vehicle is being presented by a Motor Dealer, the details provided must be those of the Motor Dealer’s Business, and not those of the individual person presenting the vehicle.
Can a third party apply for the Export Repayment Scheme on my behalf at the NCTS Centre?
Yes. Once the third party has a Letter of Authorisation from you, they may submit the vehicle for Export Examination at an NCTS Centre on your behalf. Any VRT Repayment due however, will be payable to the last recorded owner on the NVDF.
The third party must also bring:
- proof of their identity in the form of a driving licence or passport,
- the original Vehicle Registration Certificate for the vehicle,
- where applicable, a valid National Car Test (NCT) Certificate for the vehicle,
- proof of their Revenue Customer Number (PPSN/TAN/VAT) using: a Revenue Document which includes the owner’s PPSN and Name and Address details, P60 or Payslip etc, and
- proof of your identity in the form of a driving licence or passport.
What documents must accompany the claim?
This will depend on whether the vehicle has been removed to another Member State of the EU, or whether it has been exported to a country outside the EU. Each claim form provides a checklist of relevant documents to be provided, and further details are also listed below.
Remember, in all cases, the onus is on you to prove that you meet the requirements of the Scheme. If the necessary documentary evidence is not furnished, a VRT Repayment cannot be granted.
What documents are required when a vehicle is removed to another EU Member State by a Motor Trader?
- VRTER1 must be completed in respect of vehicles removed by a trader to another EU Member State,
- Documentary proof of removal from the State,
- Documentary proof of Vehicle Registration Number as assigned in another EU Member State, and
- A copy of the NCTS Vehicle Export Examination Declaration.
Please pay particular attention to the documentary requirements, full details of which are listed in the notes section of the Claim form. Incomplete claim forms or claims, which are not accompanied by the required documentary proofs, will be returned.
What documents are required when a vehicle is exported to a non-EU Member State by a Motor Trader?
- VRTER1A must be completed in respect of vehicles exported by a trader to a country outside the EU,
- Documentary proof of removal from the State, and
- A copy of the NCTS Vehicle Export Examination Declaration.
Please pay particular attention to the documentary requirements, full details of which are listed in the notes section of the Claim form. Incomplete claim forms or claims, which are not accompanied by the required documentary proofs, will be returned.
What documents are required when a vehicle is exported by a Private Individual?
- VRTER2 must be completed in respect of a vehicle removed/exported by a private individual,
- Documentary proof of removal from the State,
- Documentary proof of Vehicle Registration Number as assigned in another EU Member State, and
- A copy of the NCTS Vehicle Export Examination Declaration.
Please pay particular attention to the documentary requirements, full details of which are listed in the notes section of the Claim form. Incomplete claim forms or claims, which are not accompanied by the required documentary proofs, will be returned.
What proof do I need to show that the vehicle has been exported within 30 days, if the vehicle is registered in another EU Member State after the 30-day limit?
In the case of removal to another EU member state, if a vehicle is registered within 30 days of the Export Repayment Examination by the NCTS, then proof of that Registration is sufficient.
However, in the event that the registration of the vehicle is greater than 30 days after the NCTS Examination, separate proof is required to show that the vehicle was removed from the State within 30 days. Full details may be found on the relevant Claim form.
Are there any penalties for not meeting the conditions of the Export Repayment Scheme?
There are no fines or penalties for not making a claim. But if you do not apply for the repayment to the Central Repayments Office, you will not receive any VRT repayment due.
However, if you do not export the vehicle from the State within 30 days, you must make another appointment with the NCTS Centre to have the VRT Repayment amount recalculated, and it is the recalculated VRT Repayment amount to which you will be entitled, and not the repayment amount from your first Export Examination.
The NCTS Centre will charge a fee for each Export Examination appointment.
For further details, please see the NCTS website.
It is an offence to make a false declaration for the purposes of obtaining a repayment of tax, under Section 1078 of the Taxes Consolidation Act, 1997.
Where do I send my claim and who will deal with my follow-up queries?
Claims will be processed by Revenue’s Central Repayments Office. The claim form together with all relevant documentation should be sent to:
Central Repayments Office,
M-TEK 11 Building,
Armagh Road,
Monaghan.
Email: cromon@revenue.ie
Phone: Lo-Call 1890 60 60 61, also (047) 62100
Fax: (047) 62196
Please ensure that all required documents are enclosed. Incomplete forms or forms not accompanied by all the necessary documentation will be returned.
How will my VRT repayment be made?
Where a repayment is due, the VRT Repayment will only be made to the last recorded owner on the NVDF, and these details must match the associated Revenue Customer Number quoted at the time of Examination at the NCTS centre.
Once a claim has been duly processed and allowed, a VRT Repayment will issue directly to your official address. Please note, that the amount repayable will be offset against any outstanding tax liability. In cases where Tax Returns are outstanding, a claim cannot be finalised until the Return/s is/are submitted.
In the case of Trader Account Number (TAN) holders, repayments will be made, as normal, through Cash or Deferred Accounts.
Are there any time limits?
The vehicle must be exported within 30 days of its examination at an NCTS Centre.
If you do not export the vehicle from the State within 30 days, you must make another appointment with the NCTS Centre to have the VRT Repayment amount recalculated, and it is the recalculated VRT Repayment amount to which you will be entitled, and not the repayment amount from your first Export Examination.
The NCTS Centre will charge a fee for each Export Examination appointment.
Full details of this charge can be found on the NCTS website.
Do I have to inform the Department of Transport, Tourism and Sport when I am permanently removing/exporting my vehicle from the State?
Yes. Where a vehicle is being permanently removed or exported from the State, you should inform the Department of Transport, Tourism and Sport, through their local Motor Tax Office, of such.
I am importing a vehicle from another country which had been previously permanently exported from the State under the Export Repayment Scheme. Do I have to re-register the vehicle?
A vehicle previously registered in the State and permanently exported under the Export Repayment Scheme would have received a VRT refund.
Such a vehicle is unregistered in the State and must be presented at an NCTS Centre for registration within the normal timeframe. VRT will be payable at the time of registration and a new Irish registration number will be issued. It will not be possible to have the vehicle motor taxed without receiving the new registration number, as the Department of Transport, Tourism and Sport will have been informed that it has previously been permanently exported.
It is an offence under Section 131(6) of the Finance Act of 1992, subject to penalties under Section 139 of the Finance Act of 1992 (as amended), to display the original number on such a vehicle.
Updated: January 2016
