I propose to take Questions Nos. 384 to 386, inclusive, together.
In relation to Dail Question 384 (Ref: 14805/26), I am advised by Revenue that the number of category A vehicles and revenue raised from the applied nitrogen dioxide (NOx) emissions levy in 2024, 2025 and to the 31st of January 2026 is provided in the table below.
|
Year
|
Number of registrations (NOx levy applied)
|
NOx Levy €m
|
|
2026*
|
33,638
|
2.7
|
|
2025
|
161,601
|
16.5
|
|
2024
|
155,633
|
18.4
|
*Provisional January 2026
In relation to Dail Question 385 (Ref: 14806/26), I am advised by Revenue that, based on the most recent full year data (2025):
• Doubling the NOx levy from €5 to €10 on the first 40 mg/km, increasing the rate from €15 to €30 on the next 40 mg/km to 80 mg/km and increasing the rate from €25 to €50 on the remainder, while maintaining the current maximum charge of €600 for petrol powered vehicles and €4,850 for diesel powered vehicles, is estimated to yield approximately €32m in a full year.
• Doubling the NOx levy whilst also doubling the maximum charge on petrol vehicles to €1,200 and €9,700 for diesel powered vehicles is estimated to yield approximately €34m in a full year.
In relation to Dail Question 386 (Ref: 14807/26), I am advised by Revenue that, based on 2025 registrations for category B vehicles and information regarding the NOx emission profile of these vehicles, the additional revenue that would be generated if the NOx levy was extended to category B registrations would be in the region of €27m.
The estimated revenue, based on 2025 vehicle registration data, that would be raised annually if the current NOx levy was applied to both categories A and B vehicles would therefore be in the region of €44m.
These estimates are based on the most recently available full year statistics (2025) and do not account for potential behavioural change in response to changes.