Finance Act 1992 section 135C

Remission or repayment in respect of VRT on certain hybrid electric vehicles, certain flexible fuel vehicles, certain plug-in hybrid electric vehicles, certain electric vehicles and certain electric motorcycles

Section 135C provides for vehicle registration tax (VRT) relief by way of remission or repayment for hybrid electric vehicles, plug-in hybrid electric vehicles, fully electric vehicles, and electric motorcycles first registered during specified periods.

• Hybrid electric vehicles (CO₂ below 81g/km) registered between 1 January 2011 and 31 December 2020 qualify for VRT relief of up to €1,500, reducing with the age of the vehicle
• Plug-in hybrid electric vehicles (CO₂ below 66g/km) registered in the same period qualify for VRT relief of up to €2,500, also reducing with vehicle age
• Fully electric vehicles registered between 1 May 2011 and 31 December 2025 qualify for VRT relief of up to €5,000, but the relief tapers to nil where the open market selling price exceeds €50,000
• Electric motorcycles registered between 1 January 2011 and 31 December 2025 are fully exempt from VRT