From 1 January 2021, VRT on category A vehicles (passenger cars including SUVs) is calculated using the CO2 emissions produced under the WLTP measuring system. This replaces the New European Driving Cycle (NEDC) measuring system. It will still be possible to register cars measured under the NEDC system by applying a conversion factor prior to registration. The rates of VRT for category A vehicles will also change.
These details will be available on www.revenue.ie
With the full implementation of the new emissions testing system, WLTP, from January 2021 a new structure of rates and bands for VRT and motor tax. This new structure sees an increase in the number of VRT Bands to 20, with a wider gap between the highest and lowest VRT rate (7% to 37%).
From 1st January 2021 VRT is based on the WLTP Co2 values, Click HERE for your VRT rate
The NOx levy that is applied to all VRT category A vehicles (passenger cars, including SUVs) changed with effect from 1 January 2021. The levy is charged cumulatively.
| NOx emissions (NOx mg/km) |
Amount payable per mg/km |
| The first 0-40 mg/km | €5 |
| The next 40 mg/km or part thereof up to 80 mg/km | €15 |
| The remainder above 80 mg/km | €25 |
The €5,000 relief is to be retained in full for all EVs with an open market selling price (OMSP) of up to €40,000.
Above €40,000, the relief will be reduced by 50% of the OMSP over €40,000. The relief will no longer be available where the OMSP is €50,000 or more.
For private vehicles first registered before the 1st January 2008, motor tax is calculated based on the engine size of the vehicle.
For private vehicles first registered on or after the 1st July 2008, motor tax is calculated on the vehicles CO2 emission levels.
Motor Tax rates will remain unchanged for all cars in the engine sized regime for cars registered between July 2008 and to the end of 2020 there will be a slight increase. For car registered from 1st January 2021 a new table (below) will apply.
| From | To | Rate |
| 0 | 0 | 120 |
| 1 | 50 | 140 |
| 51 | 80 | 150 |
| 81 | 90 | 160 |
| 91 | 100 | 170 |
| 101 | 110 | 180 |
| 111 | 120 | 190 |
| 121 | 130 | 200 |
| 131 | 140 | 210 |
| 141 | 150 | 270 |
| 151 | 160 | 280 |
| 161 | 170 | 420 |
| 171 | 190 | 600 |
| 191 | 200 | 790 |
| 201 | 225 | 1250 |
| 226 | 600 | 2400 |
The following is a list of the current grants available for Battery Electric Vehicle (BEV), Electric Small Public Service Vehicle, tolls and electric charging infrastructure.
Benefit-in-Kind concession: (Budget 2024) The €10,000 deduction applied to Original Market Value Deduction for certain categories of vehicles is extended for 2024.
Extension of EV tapering mechanism applied to BIK relief for Electric Vehicles of €35,000 to 31/12/2025, €20,000 in 2026 and €10,000 in 2027
When the two extensions above are combined the 0% threshold for BIK on EVs will be:
€45,000 in 2024 (the same as 2023)
€35,000 in 2025
€20,000 in 2026
€10,000 in 2027
Electric Vehicle Public Charge Point Grant
The electric vehicle grants are administered by the Sustainable Energy Authority of Ireland (SEAI)
Browse the entire range of grant-eligible electric cars available in Ireland. Compare performance, savings, emissions, and more.
View the eligible electric vehicles
The aim of the eSPSV20 Grant Scheme is to increase the uptake of low-emission SPSVs. It is aimed at improving air quality in urban areas, together with influencing the uptake of low-emission passenger cars by improving general perception and awareness of the benefits of low-emission vehicles.
The SPSV Industry is regarded as a champion in the normalisation of electric vehicle use.
The Scheme is funded by DTTAS and administered by NTA as the licensing authority for SPSVs