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Overview
RES in transport sector in the Republic of Ireland is supported by a number of support schemes. Grants are provided for the purchase of private and commercial EVs and the installation of public and private chargers. Tax relief is also given under the ACA for EVs, while they are additionally exempt from the Vehicle Registration Tax - VRT. Biofuels Obligation Scheme - BOS is also in place since 2010.
With regard to its RES-T targets, the Republic of Ireland aspires to increase its RES-T share from 5.8% in 2020 to 13.4% by 2030 (with additional measures). -
Summary of support schemes
o Subsidy (Electric Vehicle Grant Scheme): EV Grant Scheme provides grant for the purchase of private and commercial EVs. o Tax regulation mechanism (ACA): ACA is a tax-relief scheme that promotes the purchase of energy efficient equipment by enterprises located in the Republic of Ireland. More specifically, companies can depreciate 100% of the purchase value of certain energy efficient equipment such as Electric and Alternative Fuel Vehicles against their profit in the year of purchase. o Tax regulation mechanism (VRT - Vehicle Registration Tax): Battery Electric Vehicles are exempt from the VRT. This tax relief is eligible for all EVs registered in the Republic of Ireland until 31 December 2021. o Biofuel quota (Biofuels Obligation Scheme - BOS): BOS is a quota scheme introduced in 2010. Under the BOS fuel suppliers are required to include a certain percentage of biofuels in their annual fuel sales. o Support of RES-T infrastructure – charging for e-vehicles (Electric Vehicle Home Charger Grant & Electric Vehicle Public Charger Grant): Both schemes offer grants for the installation of chargers. The Electric Vehicle Home Charger Grant offer EUR 600 for the installation of a home charger. Eligible are new or second hand EVs (Battery Electric Vehicles and Plug-In Hybrid Electric Vehicles) purchased from 01 January 2018. The Electric Vehicle Public Charger Grant funds 75% of the capital costs, (max. amount EUR 5,000 per single charge point and EUR 10,000 for two charge points). In general, the scheme aims at installing 1,000 public charges within the next five years.
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Competent authorities
- Irish Revenue Commissioners
- SEAI
- NORA
