Battery Electric Vehicles have no CO2 emissions (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 (pages 200 to 201), indicates that Vehicle Registration Tax relief for PHEVs and BEVs will apply as follows:
Plug-in Hybrid Electric Vehicle
Where a person registers a Category A or B vehicle from 1st January 2011 until 31st December 2012 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
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)
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 taken from www.revenue.ie assumed 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 (2013) for a zero emmission category A0 vehicle is €120 per annum (see www.motortax.ie for the latest details).
2013 Motor Tax CO2 band and rate
A0 Zero €120
A1 1-80g €170
A2 More than 80g/km up to and incl 100€180
A3 More than 100g/km up to 110g/km€190
A4 More than 110g/km up to 120g/km€200
B1 More than 120g/km up to 130g/km€270
B2 More than 130g/km up to 140g/km€280
C More than 140g/km up to 155g/km€390
D More than 155g/km up to 170g/km€570
E More than 170g/km up to 190g/km€750
F More than 190g/km up to 225g/km €1200
G More than 225g/km€2350