Export Repayment Scheme

Export process

Your vehicle must be presented at the National Car Testing Service Centre (NCTS) for examination before you export it. The vehicle must then be exported within 30 days.

Documents you must bring

At the time of the NCTS Examination, you must have:

• the original Vehicle Registration Certificate (VRC) for the vehicle
• a National Car Test (NCT) Certificate or Commercial Vehicle Test Certificate, if applicable
• a document verifying the registered owner's name and address, for example, a current utility bill or bank statement
• a document showing the owner's Personal Public Service Number (PPSN) for individuals
• a Trader Account Number (TAN) or VAT number for a business
• and
• proof of identity in the form of a driving licence or passport.

CO₂ emissions

The repayment due is based on the CO₂ emissions of the vehicle issued at the time of manufacture.

Evidence of the correct level of CO₂ must be presented to the NCTS at the time of the examination. Please note that this figure cannot be amended after the conclusion of the examination.

Where there is no CO₂ figure on the VRC, you must provide details of the CO₂ emissions. You can get the CO₂ details from a Certificate of Conformity (CoC) or an original letter from the manufacturer. If no CO₂ figure is available, Revenue will apply the lowest rate of repayment.

Third party presenting vehicle

A third party can bring your vehicle to the NCTS where they have a letter of authorisation from the owner. This is in addition to the documents listed above.

Motor dealer

If you are a motor dealer, you must also provide the original purchase invoice which will be copied and returned.

Please ensure that the National Vehicle Driver File (NVDF) is updated with your details prior to the examination.

At the NCTS centre

You can make an appointment for a VRT Export Examination with the NCTS by phone or by booking online. Full details, including booking information, can be found on the NCTS website.

The NCTS will issue:

• a Vehicle Export Examination Declaration
• and
• a Vehicle Export Examination receipt showing the amount of VRT repayable when the export examination is complete.

The person presenting the vehicle for examination must sign the Vehicle Export Examination Declaration. Once the examination is completed, the vehicle details cannot be amended.

You should take time to check that the details on both forms are correct.

The VIN (Vehicle Identification Number) on the vehicle and the VRC must match or the vehicle will fail the examination. If this happens, please contact the National VRT Service via MyEnquiries for more information.

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