VRT export refund vs VRT remission/refund

CiniO

I have a fairly technical question, but maybe someone will have experience in this matter.

Here's info from revenue website in relation to VRT export amount:

How can I find out the amount of VRT to which I may be entitled to a repayment of?
The amount of tax to be repaid is a percentage of the Open Market Selling Price (OMSP). You may find out the OMSP relating to a make and model of vehicle and the corresponding VRT repayment online using the Vehicle Registration On-line Enquiry SystemExternal link. The percentage used depends on the declared CO2 emissions of the vehicle at the time of manufacture.

Please be aware that the on-line VRT calculation will not take into consideration any prior remissions/refunds/repayments associated with a particular vehicle arising from Appeals or Exemptions.

These remissions/refunds/repayments will be taken into consideration when calculating the amount of VRT repayable at the time of the Export Examination at the NCTS Centre. The VRT repayment amount which is advised to you by NCTS, following the examination procedure, will have been reduced by amounts previously remitted/refunded/repaid.

An administration charge of €100 will automatically be deducted from the repayment amount by Revenue.

And example of VRT remissions/refunds can be found here for hybrid vehicles:

Repayment/Remission of VRT on Hybrid Electric Vehicles.
Revenue Category A or B Hybrid Electric vehicles registered before 31 December 2018 may qualify for a remission/repayment of up to a maximum of €1,500. The vehicles must be series-production (i.e. originally manufactured) vehicles. The repayment/remission is on a sliding scale depending on the age of the vehicle (please see Table 1 below).

So now - my understanding of bolded text is following (shown on example):

Hybrid car - Toyota Prius 1.8 T4 from July 2011
When brand new, car value was €28,177
VRT rate 15%.
So VRT amount was €4226
However due to repayment/remission available on hybrid vehicles, this amount was lowered by €1,500 so total VRT payable was €2,726.
Now according to VRT calculator, current value of such car is €12,600.
So VRT refund on it due should be €12,600 * 15% = €1,890.
But due to fact that initially €1,500 was remitted/refunded from original VRT, then current VRT refund amount should be reduced by this €1,500 (based on them saying VRT repayment amount will have been reduced by amounts previously remitted/refunded/repaid.).
So when we take €1,890 - €1,500 - €100 (handling fee) we have only €290 of actual VRT refund.

It's tough, but makes sense.


However, on VRT calculator, current VRT due amount for such car is €1,140.
This is calculated as 15% of €12,600 value which is €1,890 from which €750 is subtracted (€750 is remission/refund due to 5 to 6 year old hybrid vehicle - it loweres with vehicle age).

VRT calculator in VRT refund mode, shows €1,040 as VRT refund due on such vehicle, based on €1,890 minus €750 minus €100 handling fee.

So now I have two results.
€1,040 shown by VRT calculator.
€290 calculated based on facts provided from revenue website.


And question is - which one is correct?
If €290 was to be correct, why would VRT calculator apply reduced remission/refund for hybrids based on age of €750 instead of full €1,500 remission/refund which was originally allowed?

If €1,040 was to be correct, why would they claim in their FAQ that VRT refund amount is reduced by amount remitted/refunded originally?


Any info greatly appreciated,