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Electric and Hybrid Vehicles
Current VRT reliefs and how they apply to BEVs, PHEVs and electric motorcycles.
There are different reliefs depending on the technology. Hybrid and plug‑in hybrid reliefs expired on 31 December 2020. Electric vehicles and electric motorcycles still have reliefs within limits.
Electric cars and vans (Categories A and B)
- Powered solely by an electric motor
- Registered before 31 December 2025
- Relief up to €5,000
Relief is linked to OMSP: up to €40,000 → full €5,000 relief; €40,000–€50,000 → tapered relief; above €50,000 → no relief.
Examples
- OMSP €40,000, VRT at 7% = €2,800 → Relief €2,800 → VRT payable €0
- OMSP €30,000, VRT at 7% = €2,100 → Relief €2,100 → VRT payable €0
Electric motorcycles and e‑mopeds (Category M)
Series‑production electric motorcycles, including e‑mopeds, are exempt from VRT until 31 December 2025.
Irish context
When comparing EVs, check WLTP CO₂ (should be 0) and ensure the OMSP is realistic for Irish stock — reliefs are applied automatically at registration.