Tax regulation mechanism (VRT- Vehicle Registration Tax)

Battery Electric Vehicles are exempt from the Vehicle Registration Tax. This tax relief is eligible for all EVs registered in the Republic of Ireland until 31 December 2021.
Further information is available at the following website: https://www.revenue.ie/en/importing-vehicles-duty-free-allowances/guide-to-vrt/calculating-vrt/electric-and-hybrid-vehicles.aspx

Maximum amount of support is defined at EUR 5,000 for a Battery Electric Vehicles with a market price of up to EUR 40,000. EVs with a market prices between EUR 40,000- EUR 50,000 the level of support is decreased ad no relief is given to BEV’s above EUR 50,000.

Car dealers

Car dealer order the vehicle. Once the vehicle is imported in the Republic of Ireland, it should be registered and a Vehicle Registration Tax based on the CO2 emissions is applied. Battery Electric Vehicles are exempt from this obligation.

Irish Revenue Commissioners