VRT and Motor Tax

Battery Electric Vehicles have no tail pipe emissions of CO2 (i.e. direct emissions) , and Plugin Hybrid Electric Vehicles HEVs, in accordance with the drive cycle and method used to calculate emissions, should have CO2 emissions in the region of 60g/km.  These direct CO2 emission values are used to calculate the appropriate Vehicle Registration Tax (VRT) and annual Motor Tax bands applicable for the vehicles.  Passenger vehicles achieving less than 120g/km of CO2 emissions pay VRT in Category A which is the lowest rate of tax and is 14% of Open Market Selling Price for the vehicle. 

However, electric vehicles receive VRT relief which is in addition to the direct grant support available through SEAI.  The 2011 Finance Act as passed by Dáil Eireann (pages 200 to 201), indicates that Vehicle Registration Tax relief for PHEVs and BEVs will apply as follows:

1)  Plugin Hybrid Electric Vehicle 

Where a person registers a Category A or B vehicle from 1st January 2011 until 31st December 2015 and the Revenue Commissioners are satisfied that the vehicle is a Plugin Hybrid Electric Vehicle:

•  The Commissioners shall repay the lesser of the Vehicle Registration Tax (VRT) which would be payable or €2,500

2)  Battery Electric Vehicle Registered between 1st Jan 2011 and 30th April 2011

Where a person registers a Category A or B vehicle from 1st January 2011 until 30th April 2011 and the Revenue Commissioners are satisfied that the vehicle is a series production BEV:

•  The vehicle is exempt from paying Vehicle Registration Tax (VRT)

3)  Battery Electric Vehicle Registered between 1st May 2011 and 31st December 2012

Where a person registers a Category A or B vehicle from 1st May 2011 until 31st December 2012 and the Revenue Commissioners are satisfied that the vehicle is a series production BEV:

•  The Commissioners shall repay the lesser of the Vehicle Registration Tax (VRT) which would be payable or €5,000

Please note that this information is correct at the time of print and is subject to change according to the normal decisions of Government.  Dealers are responsible for ensuring that the correct levels of VRT are applied to each vehicle sale.

More information on VRT may be found at http://www.revenue.ie/en/tax/vrt/co2-emissions-based-vrt.html .

Motor Tax in 2010 for Category A vehicles is €104 per annum (see www.motortax.ie for the latest details).

 
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