Finance Act 1992 section 135D

Repayment of amounts of vehicle registration tax on export of certain vehicles

Section 135D sets out the conditions under which Revenue may repay a portion of vehicle registration tax (VRT) when a category A vehicle is exported from the State.

• A VRT repayment may be claimed on a category A vehicle that has been registered, had VRT paid, been examined by a competent person, and then removed from the State, provided the vehicle's open market selling price at examination is at least €2,000.
• The repayment is calculated by reference to the vehicle's open market selling price at the time of examination, using a formula prescribed by the Minister, but cannot exceed the VRT originally paid on registration.
• The claim must be accompanied by proof that the vehicle was removed from the State within 30 days of examination and has been registered in another EU Member State or permanently exported outside the EU, and the repayment is reduced by any previous VRT remissions or repayments and an administration charge of €100.
• The repayment is made to the person recorded as the registered owner on Revenue's vehicle records at the time the pre-export examination took place.