EU End of Life Vehicle Directive

The EU Directive on the Disposal of End of Life Vehicles (ELVs) became operational in Ireland, effective from January 1st 2007. The Department introduced primary legislation in July 2003 to transpose the Directive into Irish law and in May 2006 issued the regulation for final implementation of the Directive in Ireland.

This Directive lays down measures which aim, as a first priority, at the prevention of waste from vehicles and, in addition, at the reuse, recycling and other forms of recovery of end-of life vehicles and their components so as to reduce the disposal of waste, as well as at the improvement in the environmental performance of all of the economic operators involved in the life cycle of vehicles and especially the operators directly involved in the treatment of end-of life vehicles.


The End-of-Life Vehicle Regulations place responsibility on all importers of vehicles to play their part in the recycling and recovery of vehicles when they come to the end of their useful operational life. If you are an importer of used cars (M1) or used light commercials (N1), then you are required to be compliant with these ELV Regulations. Compliance means registering with either each of the 31 local authorities, or just once with ELV Environmental Services, known as ELVES.

ELVES ( is the government approved compliance scheme for your sector. It has been devised and implemented by the motor industry to make compliance easier and more efficient than self compliance with the local authorities. For instance, if you import over 10 cars, the cheapest self compliance fee is €31,000 (€1,000 for each local authority) and you have to contract with a minimum of 47 Authorised Treatment Facilities (scrapyards) around the country. That represents a total of 78 administrations throughout the year. If you import 10 or less, then the fee to the LA is only €1k, but you still have to contract with 47 scrapyards. ELVES replace all this with one single registration, can be as much as 80% cheaper, and already has a contracted Network of scrapyards that will cover your compliance.

You can contact ELVES, be listed on their website as compliant, and use their logo to demonstrate this to your customers and enforcement agencies. Please check out the website or contact Pat Kierans by email


ELVES, Ireland’s End-of-Life Vehicle compliance scheme, has recently achieved the internationally recognised Carbon Footprint Standard – Carbon Neutral Plus for the period 2019-2021. The carbon neutral certification was attained through Carbon Footprint Ltd and represents the achievement of a goal set by the ELV compliance scheme in 2021. 

ELVES worked with Carbon Footprint Ltd to become carbon assessed through a review of the company’s activities and energy use. Carbon Neutral certification was achieved through contributions made to QAS (Quality Assurance Scheme) approved global offsetting projects equivalent to ELVES’ carbon footprint plus an additional 25%. Read Release

Additional Information / Notes

Are you obligated?

If you are registered with Revenue, have a TAN, and sell used previously un-registered vehicles to an Irish driver in Ireland, then YES.

ELVES is accepting membership applications from undertakings that manufacture (new) and/ or supply (used) specified vehicles (M1 & N1) to the first consumer (the first title holder or driver of the vehicle) in the State.

Back Fees

Back fees will accrue for non-compliant, obligated undertakings joining after 2017 and are non-negotiable.

Fee assessments are made on submission of an application form for the specified year:

Membership Data Year
2017 2016 M1 & N1 units imported
2018 2017
2019 2018 etc.

Application forms can be found on the ELVES website.

Back fees will not apply for any period where self-compliance with the Regulations can be proven.

SELF COMPLIANCE REGISTRATION, not including the cost of signing up 47 ATFs/Scrapyards:

An application for self compliance by an importer is based on turnover and must be made to each and every Local Authority, thus:

  1. Where the annual turnover was less than or equal to €50M in the preceding twelve month period, the fees are €31k, or
    Where the annual turnover was greater than €50M but less than or equal to €100M in the preceding twelve month period, the fees are €77.5k, or
  2. Where the annual turnover was greater than €100M in the preceding twelve month period, the fees are €186k, or (i) €1,000 to their Local
  3. Authority where the annual turnover was less than or equal to €1M and less than 10 vehicles supplied. [NOTE: Turnover includes ALL activities of the producer and ALL producers MUST have a network of 47 ATFs]