News regulations are now in place to facilitate the owner of an EU Classification M1 Passenger vehicle (saloon, hatchback, SUV, MPV etc) to claim a VRT repayment where a vehicle has been permanently removed or exported from the State, and where VRT has been previously charged on a Revenue VRT Category A basis.

The owner may make an enquiry regarding the possible amount of VRT Repayment using the VRT Export Repayment calculator. This calculator works on the same basis as the existing VRT Calculator for valuation purposes: VRT Export Repayment calculator.

The owner must make an appointment with an NCTS Centre for an ‘Export Examination’ prior to the export of the vehicle,. The owner will receive details of the amount of VRT repayable from the NCTS Centre at the end of this examination. The amount of VRT repayable will be based on the Revenue valuation of the vehicle at the time of Export Examination. This calculation will take into consideration any previous Repayments or Exemptions from VRT associated with the particular vehicle, and will deduct these from the VRT repayable amount. The repayment amount will also reflect the deduction of a Revenue Administration fee.

Once the vehicle is permanently removed or exported from the State, the owner must submit documentary proof of this removal/export, along with the appropriate Export Repayment Claim form to the Central Repayments Office (CRO) in Monaghan. The CRO will process all claims for a VRT Repayment.

The owner of the vehicle is the named owner on the National Vehicle and Driver File (NVDF) maintained in Shannon by the Department of Transport, Tourism and Sport, and it is to this named owner only that the repayment will be made.

Where a vehicle is being permanently removed or exported from the State, the owner should inform the Department of Transport, Tourism and Sport, through their local Motor Tax Office, of such.