AFAIK no VRT refund.

Basically the insurance make an offer on a car and it's up to you to use examples of other like for like cars for sale to prove what it'll cost you to replace it. (Carzone.ie is good for this)

They offer you say €9000.... But there'll also be a salvage price, So say they've been offered €1000 for salvage by a breakers etc..

They sell the car on your behalf and pay you the full €9k or you can keep your car and you'll get there offer minus salvage value which would be €8k.