Nitrogen Oxide (NOx) Emission Levy
A NOx levy will be applied to all VRT category A vehicles (passenger and SUVs) with effect from 1 January 2020.
This will replace the diesel surcharge introduced in Budget 2019 and apply to both petrol and diesel vehicles.
The levy will be charged based on Nox mg per kilometre as follows:
|Amount payable per
|The first 0-60 mg/km||€5|
|The next 20 mg/km or part thereof up to 80 mg/km||€15|
|The remainder above 80 mg/km||€25|
The NOx charge will be capped at a maximum of €4,850 for diesel vehicles and €600 for other vehicles.
Relief for Hybrid and Plug-In Hybrid Vehicles
Relief for hybrid electric vehicles and PHEVs is being extended until 31 December 2020. Hybrid electrics with CO2 emissions in excess of 80 g/km and PHEVs with CO2 emissions in excess of 65 g/km do not qualify for the VRT relief from 1 January 2020.