Calculating Vehicle Registration Tax

Repayment or remission of VRT

An amount of VRT can be remitted or repaid on a number of different vehicle types as follows:

  • hybrid electric on first registration: a vehicle powered from a combination of an internal combustion engine and an electric motor
  • plug-in hybrid electric on first registration: similar to a hybrid but where the electric motor is powered by a battery
  • and
  • electric vehicles, including motorcycles, are vehicles that derive their power exclusively from an electric motor.

Hybrid and plug-in hybrid on first registration

Up until 31 December 2018 the following qualify for a remission or repayment of VRT:

  • passenger cars or commercials (VRT categories A and B) that are hybrid electric vehicles
  • and
  • passenger cars or commercials (VRT categories A and B) that are plug-in hybrid electric vehicles.

Both of the above vehicle types must be manufactured as part of a series.

The following table sets out the remission or repayment amount based on the age of the vehicle being first registered.

Remission or repayment amount based on the age of the vehicle being first registered
Age of hybrid electric vehicleMaximum amount which may be remitted or repaid (hybrid electric)Maximum amount which may be remitted or repaid (plug-in hybrid electric)
New vehicle, first registration €1,500 €2,500
Not a new vehicle, but less than 2 years €1,350 €2,250
2 years or over, but less than 3 years €1,200 €2,000
3 years or over, but less than 4 years €1,050 €1,750
4 years or over, but less than 5 years €900 €1,500
5 years or over, but less than 6 years €750 €1,250
6 years or over, but less than 7 years €600 €1,000
7 years or over, but less than 8 years €450 €750
8 years or over, but less than 9 years €300 €500
9 years or over, but less than 10 years €150 €250
10 years or over Nil Nil

Electric vehicles and motorcycles

Series Production passenger cars or commercial vehicles (VRT categories A and B) that are:

  • powered only by an electric motor
  • and
  • registered before 31 December 2021

are eligible for relief from VRT up to a maximum amount of €5,000.

Electric motorcycles are exempt from VRT until 31 December 2021.