Not if it’s new, even a retail customer can get a refund if it’s less than 6 months old or 4K miles on it
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Anyone have any inclination what will happen to a car that lands in the country a few days before Brexit, makes a VRT appointment before Brexit but the appointment is after Brexit?
Once you have dated documentation that shows the car was in the country by the Brexit date, e.g. a ferry ticket with the reg number shown, then there should be no impact on VRT charged as this isn't a customs duty. This documentation is required anyway when declaring a car for the past couple of years. Customs duties will be levied after Brexit at port, or point of entry, if Irl/NI customs infrastructure is put in place.
The only circumstances that I can see VRT being affected is if Revenue determine that the OMSP of cars changes dramatically due to the disruption to the market (impacting supply/demand balance) that arises from either logistics issues (ferry port activity, customs declarations delays, etc.) or the higher costs of imports due to the addition of duty on import.