I propose to take Questions Nos. 448 and 487 together.
I am advised by Revenue that the cost of this relief for 2024 and prior years is available in Revenue’s Cost of Tax Expenditures publication, which can be found on the Revenue website at [www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/costs-expenditures.aspx].
Data for 2025 will be made available at the same location on the Revenue website in the coming months.
Non tax supports for electric vehicle purchases are also available in the form of ZEVI grants administered by the SEAI. This is a matter for the Minister for Climate, Environment and Energy and Minister for Transport, Darragh O'Brien TD.