Vehicle Registration Tax (VRT) 

Worldwide Harmonised Light Vehicle Testing Procedure (WLTP)

From 1 January 2021, VRT on category A vehicles (passenger cars including SUVs) will mainly be calculated using the CO2 emissions produced under the WLTP measuring system. This replaces the New European Driving Cycle (NEDC) measuring system. It will still be possible to register cars measured under the NEDC system by applying a conversion factor prior to registration. The rates of VRT for category A vehicles will also change. 
These details will be available on www.revenue.ie

With the full implementation of the new emissions testing system, WLTP, from January 2021 a new structure of rates and bands for VRT and motor tax. This new structure sees an increase in the number of VRT Bands to 20, with a wider gap between the highest and lowest VRT rate (7% to 37%). 

From 1st January 2021 VRT will be based on the WLTP Co2 values, the calculation will be based on the following: 

   From           To             %
0 50 7.00%
51 80 9.00%
81 85 9.75%
86 90 10.50%
91 95 11.25%
96 100 12.00%
101 105 12.75%
106 110 13.50%
111 115 14.25%
116 120 15.00%
121 125 15.75%
126 130 16.50%
131 135 17.25%
136 140 18.00%
141 145 19.50%
146 150 21.00%
151 155 23.50%
156 170 26.00%
171 190 31.00%
191 600 37.00%

Nitrogen Oxide (NOx) Levy

The NOx levy that is applied to all VRT category A vehicles (passenger cars, including SUVs) will change with effect from 1 January 2021. The levy will be charged cumulatively. 

NOx emissions
(NOx mg/km) 
Amount payable per mg/km 
The first 0-40 mg/km  €5
The next 40 mg/km or part thereof up to 80 mg/km  €15
The remainder above 80 mg/km  €25

Relief for Hybrid and Plug-In Hybrid Vehicles

Relief for these vehicles will expire on 31 December 2020 and will not be renewed.

Relief for Electric Vehicles (EVs)

The €5,000 relief is to be retained in full for all EVs with an open market selling price (OMSP) of up to €40,000. 
Above €40,000, the relief will be reduced by 50% of the OMSP over €40,000. The relief will no longer be available where the OMSP is €50,000 or more.

Motor Tax 

For private vehicles first registered before the 1st January 2008, motor tax is calculated based on the engine size of the vehicle. 
For private vehicles first registered on or after the 1st July 2008, motor tax is calculated on the vehicles CO2 emission levels.

Motor Tax rates will remain unchanged for all cars in the engine sized regime for cars registered between July 2008 and to the end of 2020 there will be a slight increase. For car registered from 1st January 2021 a new table (below) will apply. 

WLTP Cars registered from 1st Januray 2021

From To Rate
0 0 120
1 50 140
51 80 150
81 90 160
91 100 170
101 110 180
111 120 190
121 130 200
131 140 210
141 150 270
151 160 280
161 170 420
171 190 600
191 200 790
201 225 1250
226 600 2400

Grants 

The following is a list of the current grants available for Battery Electric Vehicle (BEV), Plug-in Hybrid Electric Vehicle (PHEV), Electric Small Public Service Vehicle, tolls and electric charging infrastructure.

Registration Tax Reduction 

  • Battery Electric Vehicle (BEV): Up to €5,000 (until the end of 2021).
  • Plug-in Hybrid Electric Vehicle (PHEV): Up to €2,500 for vehicles with CO2 less than 65g/km NEDC-2 (until the end of 2020)
  • Hybrid Electric Vehicle (HEV): Up to €1,500 for vehicles with CO2 less than 81g/km NEDC-2 (until the end of 2020)

 Tax Benefit Ownership 

Usage Tax 

  • BEV: €120 per annum (minimum rate) for BEV.
  • PHEVs: €170 per annum (should have CO2 emissions circa 60 g/km or lower, NEDC-2)

Company Cars

Benefit-in-Kind concession: cars and vans 0% up to €50k OMV (Expires at the end of 2022)

Incentives

Purchase incentive for individuals

  • BEV's: Up to €5,000 for BEVs
  • PHEV's: Up to €5,000 for PHEVs for vehicles with CO2 emissions below 50g/km and that can travel on fully-electric mode for a minimum of 50km (NEDC-2 measurements).
  • Up to €3,800 for N1 category BEV - commercial purchases
  • Up to €3,800 for M1 vehicles used as demonstrator models

Electric Vehicle Toll Incentive (EVTI) 

Capped at €500 for private or €1000 a year for commercial.

  • BEV owners pay 50% of the toll rate,
  • PHEV 25% of the toll rate

Charging Network

Access to public charging network which are presently free to use.

Electric Vehicle Public Charge Point Grant

  • Home charger owner installation grant scheme (up to a value of €600).
  • Local Authority Grant Scheme – up to €5k towards on street charging for residential areas that cannot benefit from the Home Charging Installation Grant.

Public Service Vehicle 

Electric Small Public Service Vehicle Grant Scheme (eSPSV20)

  • BEV/ FCEV: Up to €10,00
    - Wheelchair accessible up to €12,500
  • PHEV Up to €5,000
    - Wheelchair accessible up to €7,500

Administration

The electric vehicle grants are administered by the Sustainable Energy Authority of Ireland (SEAI)   
Browse the entire range of grant eligible electric cars available in Ireland. Compare performance, savings, emissions, and more. 
View the eligible electric vehicles

The aim of the eSPSV20 Grant Scheme is to increase the uptake of low emission SPSVs. It is aimed at improving air quality in urban areas, together with influencing the uptake of low emission passenger cars by improving general perception and awareness of the benefits of low emission vehicles. 

The SPSV Industry is regarded as a champion in the normalisation of electric vehicle use. 
The Scheme is funded by DTTAS and administered by NTA as the licensing authority for SPSVs