It was announced that VRT would be refunded if a vehicle was exported.
Oh wow, so it was!
:
"135D.—(1) The Commissioners may repay to a person an amount calculated in accordance with this section of vehicle registration tax based on the open market selling price of a vehicle which has been removed from the State, where— (a) the vehicle is a category M1 vehicle, (b) the vehicle has been registered under section 131 and the vehicle registration tax has been paid, (c) the vehicle was, immediately prior to being so removed, registered under section 131, (d) within 30 days prior to being so removed— (i) the vehicle and any documentation to which paragraph (b) or (c) relates, and (ii) where applicable, a valid test certificate (within the meaning of the Road Traffic (National Car Test) Regulations 2003 (S.I. No.
405 of 2003)) in respect of the vehicle, have been examined by a competent person and all relevant matters have been found by that person to be in order, (e) at the time of examination to which paragraph (d) relates, the open market selling price of the vehicle (being the price to which subsection (2) relates) is not less than €2,000, and (f) the requirements of subsection (3) have been complied with.
(2) The amount of vehicle registration tax to be repaid shall be calculated by reference to the open market selling price (being that price as determined by the Commissioners) of the vehicle at the time of the examination referred to in subsection (1)(d).
(3) A claim for repayment for an amount of vehicle registration tax under this section shall be made in such manner and in such form as may be approved by the Commissioners for that purpose and shall be accompanied by— (a) documentation to prove to the satisfaction of the Commissioners that the vehicle was removed from the State within
30 days of its examination under this section, and (b) proof that the vehicle has subsequently been registered in another Member State or has been permanently exported outside the European Union.
(4) The amount of vehicle registration tax calculated for repayment under this section in respect of a vehicle shall be reduced to take account of— (a) the net amount of any remission or repayment of that tax previously allowed on the vehicle under this Chapter, and (b) an administration charge of €500.
(5) Any repayment of vehicle registration tax under this section shall be to the person named, at the time of the examination referred to in subsection (1)(d), on the registration certificate issued in accordance with section 131(5)(a).”