Roderic O'Gorman
Ceist:429. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance if consideration has been given to extending VRT relief to second-hand EVs; and if he will make a statement on the matter. [28202/26]
Amharc ar fhreagraTuesday, 21 April 2026
Ceisteanna (429)
Freagraí scríofa
The Finance Act 1992, as amended, sets out the rules governing vehicle registration and Vehicle Registration Tax (VRT). In general, the legislation obliges an individual who brings a vehicle into the State to register it within 30 days, and VRT is charged at the point of registration. The way in which the tax is calculated depends on the category of vehicle involved.
Passenger cars or commercial vehicles (VRT categories A and B) that are powered only by an electric motor and registered before 31 December 2026 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 are granted relief of up to €5,000. Vehicles with an OMSP of greater than €40,000 but less than €50,000 receive a reduced level of relief. Reliefs have been removed for any electric vehicles above €50,000.
The VRT relief applies to both new and imported used electric vehicles.