VRT Export Refund Calculator Ireland 2026

Calculator

Enter the current OMSP, fuel, CO₂ and NOx (the figures Revenue will use at the export inspection — not the figures from when you first registered), plus the original VRT paid if you have it on the VRC or original NCTS receipt. The breakdown shows exactly where the €500 admin deduction lands, and whether the original-VRT cap is biting.

How the VRT export refund actually works

The Permanent Removal scheme — formally a "VRT Repayment on Permanent Removal of a Vehicle from the State", widely shortened to TPV (Transfer Permanently to another State) — compensates owners for the VRT element of a vehicle's value when that vehicle leaves Ireland for good. The logic is that VRT was a tax on Irish registration; if the car is no longer Irish-registered, a portion of that tax is owed back.

The maths is forward-looking, not backward-looking. Revenue does not refund a percentage of what you originally paid. They calculate today's would-be VRT on the car at the time of export — the current OMSP × the current applicable Cat A band rate, plus today's NOx levy if applicable — and that figure becomes the refund base. From that base, two reductions: (1) cap at original VRT paid, so the refund cannot exceed the tax you originally bore, and (2) a flat €500 administrative deduction.

Two consequences worth understanding before you assume a specific number:

• Older cars refund less. OMSP depreciates with age, so today's would-be VRT shrinks. A 10-year-old car that originally paid €6,000 VRT might refund €600–€1,200 today.
• BEVs that received relief refund less than they "feel" like they should. If your original BEV-relief-adjusted VRT was €140 (the band 1 minimum) on an OMSP-€38,000 EV, the cap holds the refund to €140 − €500 = nothing payable. The relief subsidised your registration; it doesn't entitle you to a refund of un-paid tax.

Eligibility — exact rules in 2026

• Vehicle category: Passenger car (Cat A) or light commercial vehicle / van (Cat B, N1). Heavy commercials (Cat C), motorcycles (Cat M), tractors and special-purpose vehicles do not qualify.
• Irish registration with VRT paid. The vehicle must currently carry an Irish reg and Revenue records must show VRT paid at first registration. Vehicles that came in under TOR exemption with conditions still in effect cannot be exported for refund.
• Roadworthy with current NCT or CVRT at the time of export inspection. Out-of-test cars are turned away at the NCTS export bay.
• Owned by claimant for at least 30 days immediately before inspection (private claimants). Registered motor traders are exempt from the 30-day rule on stock vehicles.
• Not modified beyond standard. Significant modifications affect OMSP and may complicate the refund.
• Residual would-be VRT exceeds €500. If today's would-be VRT is below €500, no refund is payable (the admin fee swallows it).
• Permanent removal: the vehicle must be physically taken out of the State and re-registered (or de-registered) abroad within a reasonable period. Post-export evidence (foreign registration certificate, customs documentation) is part of the claim.

The full TPV process — step-by-step

1. Confirm eligibility: roadworthy car, valid NCT, owned 30+ days, residual VRT > €500. Run the calculator above with realistic OMSP to confirm a payable refund exists.
2. Book an NCTS export inspection (separate from a regular NCT). Currently runs at NCTS centres equipped for VRT — Naas Road (Dublin), Cork, Limerick and a handful of others. Booking via ncts.ie.
3. Bring the car to NCTS within 30 days of the planned export. The inspector confirms identity (VIN), condition, mileage and current spec. Revenue's database returns the current OMSP for that vehicle.
4. Receive the inspection report with Revenue's calculated would-be VRT, original VRT paid (from their records), the €500 deduction and the resulting refund figure.
5. Export the vehicle physically — drive it onto the ferry, ship it, transport it. Keep all transport documentation.
6. Re-register or de-register abroad. Get foreign-registration documentation (e.g. UK V5C if the car ends up in the UK). For destinations with no re-registration (rare), a customs/transit document is acceptable.
7. Submit Form VRT3 via Revenue's MyEnquiries (myAccount or ROS), attaching: NCTS inspection report; foreign-registration certificate (or de-registration evidence); proof of export (ferry ticket, transport invoice); proof of identity; nominated Irish bank account details for refund payment.
8. Wait 4–8 weeks for Revenue to process and pay. Track via MyEnquiries.

Documents you need at NCTS and at claim

At the NCTS export inspection

• Vehicle Registration Certificate (VRC, the Irish logbook)
• Proof of identity (driving licence or passport)
• Proof of address (recent utility bill, bank statement)
• Current valid NCT certificate (or CVRT for vans)
• The vehicle itself, in roadworthy condition, within 30 days of planned export

At claim submission (after export)

• NCTS export inspection report
• Foreign-registration certificate (e.g. UK V5C, French Carte Grise) — primary evidence of export
• If not re-registered: customs / transit document showing the vehicle left the State
• Ferry ticket / shipping receipt / transport invoice as supporting export evidence
• Bank account details (Irish IBAN/BIC) for the refund payment
• Form VRT3 — completed and submitted via MyEnquiries
• Where applicable: trader TAN reference (motor dealers)

Worked examples — six 2026 scenarios

Example 1 — 5-year-old petrol Golf, exported to UK

VW Golf 1.5 TSI Life, 130 g/km WLTP, 40 mg/km NOx, original VRT paid in 2021: €6,125. Today's OMSP at export inspection: €18,000.

Example 2 — 10-year-old diesel BMW 320d

BMW 320d M-Sport, 180 g/km WLTP, 80 mg/km NOx, original VRT paid in 2016 (under prior bands): ~€8,200. Today's OMSP: €9,500.

Example 3 — BEV that originally got relief (the surprise one)

Hyundai Kona Electric, 0 g/km, original OMSP €38,000, original VRT after €5,000 BEV relief = €140 (band 1 minimum). Today's OMSP: €22,000.

The BEV-relief subsidy at first registration means the original VRT was tiny, the cap pulls today's would-be VRT down to that tiny figure, and the €500 admin fee then swallows the lot. Hard truth: relief-eligible BEVs are rarely worth exporting for the VRT refund alone.

Example 4 — Light commercial van

Ford Transit Custom, 110 g/km WLTP, original VRT paid €1,800 (8% × €22,500 OMSP). Today's OMSP: €14,000.

Example 5 — Heavy depreciation, small refund

7-year-old Audi A4 2.0 TFSI, 145 g/km, 30 mg/km NOx, original VRT €5,000. Today's OMSP: €11,000.

Example 6 — Old car, refund swallowed

15-year-old Toyota Yaris, 120 g/km, current OMSP €4,500.

Common pitfalls that block or shrink refunds

• Inspecting too early or too late. The 30-day window is real. Inspect within 30 days of the planned export date, not weeks ahead.
• NCT lapsed. Out-of-test cars are turned away at the export inspection. Get a current NCT before booking.
• Modifications. Significantly modified cars (lowered suspension, body kits, performance tuning) often see Revenue's OMSP reduced — sometimes substantially. Stock cars refund best.
• Sale-then-export confusion. If the car has been sold to a new owner and they're exporting, the buyer (now the registered owner) needs to be the claimant. The 30-day ownership rule restarts when ownership changes.
• BEV-relief expectations. Many BEV owners assume they'll get most of their original VRT back. The original-VRT cap is usually devastating — see Example 3.
• Missing foreign-registration evidence. Without it, the claim stalls. Pay extra attention if exporting to a country with slow re-registration (some EU states take months).
• Wrong bank account. Revenue pays to Irish IBANs only. Non-Irish accounts cause delays.
• Forgetting Form VRT3. The NCTS inspection alone does not trigger payment — you must submit Form VRT3 with documentation via MyEnquiries.

Timing — realistic timeline from inspection to payment

• Day 0: NCTS export inspection. Receive inspection report.
• Day 0–30: Export the vehicle. Keep transport documentation.
• Day 7–60 after export: Foreign re-registration completes; foreign-registration certificate is issued.
• Day 60–75: Submit Form VRT3 with all evidence via MyEnquiries.
• Day +28 to +56 from submission: Revenue assesses and pays. Bank transfer to nominated Irish account.

Total elapsed time between booking inspection and refund landing: typically 3–4 months. Plan cash-flow accordingly — the refund is not a working-capital substitute on a quick UK trade.

Vans, motorcycles & commercials

Cat B (light commercials / N1): refund is calculated on current OMSP × Cat B rate (8% ≤120 g/km WLTP, 13.3% above), capped at original VRT, less €500. Same process, same NCTS inspection, same Form VRT3.

Cat C (heavy commercials): not eligible. The original Cat C VRT is a flat €200, leaving nothing meaningful to refund anyway.

Cat M (motorcycles): not eligible for the export refund scheme.

For van-specific exports (Irish-registered N1 commercials being sold into UK or NI fleets), see our van tax + CVRT guide.

Sources

• Revenue VRT Manual, sections on the VRT Repayment Scheme on Permanent Removal — eligibility, calculation, documentary evidence.
• Finance Act 2012 (extending the scheme to Cat B from 8 April 2013) and subsequent Finance Acts maintaining the €500 admin fee and €500 residual floor.
• Revenue Form VRT3 — the export refund application form, lodged via MyEnquiries.
• Revenue's e-VRT enquiry tool at ros.ie/evrt-enquiry — the live OMSP source used at NCTS inspection.
• NCTS — operator of the export inspection at designated Irish centres.
• Tax Appeals Commission — escalation path for disputed OMSP at Stage 2 of the appeal process.

Frequently asked questions