Ireland

> €5,000 grant for private buyers issued via the SEAI (Sustainable Energy Authority of Ireland).

> There is no longer any additional SEAI grant for corporate buyers of passenger vehicles.

> New commercial vehicles can obtain SEAI grants of between €3,800 and €7,600, but this is subject to a rolling three-year / €200,000 (de minimis state aid) per company.

> Reduced motor tax rates based on CO2 emissions table for passenger cars.

> Commercial electric vehicles can also obtain a lower rate of road tax where the vehicle weight is under 1,500 kg; otherwise, the standard rates apply.

> As of January 1,2023, there were big changes around BIK in Ireland, which has have now moved to an emissions-based system with lower-emitting vehicles benefiting from the lowest BIK rates. However, until December 31,2022, BIK on EVs costing below €50,000 was zero. Now the Open Mobility Security Project of an EV is reduced by €35,000 (in 2023 only) and the remaining balance in OMSP is subject to BIK at the new lowest rate of 22.5%.This can be further reduced if the driver does higher business mileage on a scaled basis, reducing the BIK rate to 9%.

> The OMSP reduction is also now tiered by year. In 2023, OMSP can be reduced by €35,000 only; in 2024 it can be reduced by €20,000 only; in 2025 it can be reduced by €10,000 only; and in 2025 no reductions will apply.

> There are also toll incentives in the form of rebates for EVs, Passenger vehicles can reclaim up to €500 per vehicle per calendar year; commercial vehicles can reclaim up to €1,000 per vehicle per calendar year

There are none for leased vehicles. For company-purchased vehicles, there are accelerated capital allowances available.

VRT relief–all purchasers:

> The government has continued the up to €5,000 reduction in VRT (Vehicle Registration Tax) although changes are expected in Q3 2023.

> EVs qualify for VRT reliefs (purchase tax) of up to €5,000 where the original market value (OMV) of the vehicle is under €40,000. Over this amount, reliefs are still available but at reduced rates to an upper ceiling of €49,999. Any vehicle with an OMV above this amount does not qualify for VRT relief.

> A €600 SEAI grant is available towards purchasing and installing a home charger. Now available to any homeowner regardless of whether or not they have an EV.

> Introduction of a grant scheme tapered specifically to apartment owners/ management companies. Previously apartments were excluded from the €600 grant funding.

> The Irish Electric Supply Board supplied €10 million in funding to upgrade and expand the public charging network.

> Funding announced for local authorities to roll out more on street EV charging points: up to €1,000 per local authority over the next five years. These chargers will be either “charging posts” or “lamp post” chargers.

> New €100 million strategy launched in 2023 that aims to install charging points every 60 km along motorway routes and at taxi ranks, tourist sites, hospitals and sports clubs.

> Scheme ongoing currently to convert old telephone boxes to fast EV charging points across the country.