Calculating Vehicle Registration Tax (VRT)
Electric and hybrid vehicles
Different levels of Vehicle Registration Tax (VRT) reductions apply to these vehicle types:
- Hybrid electric on first registration: a vehicle powered from a combination of an internal combustion engine and an electric motor.
- Plug-in hybrid electric on first registration: a hybrid with a battery that can be charged by being plugged in to the electricity grid.
- Electric vehicles, including motorcycles: vehicles that are powered exclusively from a battery.
The reliefs outlined below are applied automatically by Revenue at the point of registration in a Centre or on ROS. No additional application forms or requests are required to avail of them. Similarly the VRT calculator incorporates the relief automatically when calculating the estimated tax, if you are researching a qualifying vehicle.
Hybrid and plug-in hybrid
Relief for Hybrid and Plug-In Hybrid Vehicles expired on 31 December 2020.
Electric vehicles and motorcycles
Series production passenger cars or commercial vehicles (VRT categories A and B) that are:
- powered only by an electric motor
- registered before 31 December 2023
are eligible for relief from VRT up to a maximum amount of €5,000.
Vehicles with an Open Market Selling Price (OMSP) of up to €40,000 will be granted relief of up to €5,000. Vehicles with an OMSP of greater than €40,000 but less than €50,000 will receive a reduced level of relief. Reliefs have been removed for any electric vehicles above €50,000.
Series production electric motorcycles are exempt from VRT until 31 December 2023.
Sample calculations of the VRT chargeable for electric vehicles
- Example 1
Open Market Selling Price: €40,000
VRT calculated at 7%: €2,800
Less relief (up to a max of €5,000): €2,800
VRT Payable: €0
- Example 2
Open Market Selling Price: €30,000
VRT calculated at 7%: €2,100
Less relief (up to a max of €5,000): €2,100
VRT Payable: €0
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