What are the VRT rates on electic vehicles and motorbikes?
Electric Vehicles including Electric Motorcycles
Category A or Category B electric vehicles, which are shown to the satisfaction of the Revenue Commissioners to be series production (i.e, originally manufactured) models of electric vehicles registered during the period 1 January 2011 to 30 April 2011, are exempt from VRT. Such vehicles registered during the period 1 May 2011 to 31 December 2012, are eligible for relief up to a maximum amount of €5,000. Accordingly, for example, where VRT in the amount of €5,750 is payable on the registration of a qualifying electric vehicle, VRT in the amount of €750 (i.e. €5,750 minus €5,000) will be due at the time of vehicle registration.
Category A and B vehicles and motor-cycles which are shown to the satisfaction of the Revenue Commissioners to be series production models of electric vehicles and electric motorcycles are exempt from VRT until 31 December 2012.
'electric vehicle' means a vehicle that derives its motive power exclusively from an electric motor.
'electric motorcycle' means a motor-cycle that derives its motive power exclusively from an electric motor.