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Finance Act 2010

Remission or repayment in respect of vehicle registration tax on certain plug-in hybrid electric vehicles, certain electric vehicles and certain electric motorcycles.

108.— (1) Chapter IV of Part II of the Finance Act 1992 is amended by substituting the following for section 135C:

“135C.— (1) In this section—

‘electric vehicle’ means a vehicle that derives its motive power exclusively from an electric motor;

‘ electric motorcycle ’ means a motorcycle that derives its motive power exclusively from an electric motor;

‘ plug-in hybrid electric vehicle ’ means a series production vehicle that derives its motive power from a combination of an electric motor and an internal combustion engine, where the electric motor derives its power from a battery that may be charged from the internal combustion engine and an alternating current (AC) electric mains supply and is capable of being driven on electric propulsion alone for a material part of its normal driving cycle.

(2) (a) Where a person first registers a category A vehicle or a category B vehicle during the period from 1 January 2011 to 31 December 2012 and the Commissioners are satisfied that the vehicle is a plug-in hybrid electric vehicle, then the Commissioners shall remit or repay to that person an amount equal to the lesser of—

(i) the vehicle registration tax which, apart from this subsection, would be payable in respect of the vehicle in accordance with paragraph (a) or (c) of section 132(3), or

(ii) the amount specified in the Table to this subsection which is referable to the vehicle having regard to its age.

(b) In this subsection ‘age’, in relation to a vehicle, means the time that has elapsed since the date on which the vehicle first entered into service.

TABLE

Age of vehicle

Maximum amount which may be remitted or repaid

New vehicle, first registration

Not a new vehicle but less than 2 years

2 years or over but less than 3 years

3 years or over but less than 4 years

4 years or over but less than 5 years

5 years or over but less than 6 years

6 years or over but less than 7 years

7 years or over but less than 8 years

8 years or over but less than 9 years

9 years or over but less than 10 years

10 years or over

€2,500

€2,250

€2,000

€1,750

€1,500

€1,250

€1,000

€750

€500

€250

Nil

(3) A category A electric vehicle or a category B electric vehicle first registered during the period 1 January 2011 to 31 December 2012 is exempt from vehicle registration tax where the Commissioners are satisfied that such vehicle is a series production electric vehicle.

(4) An electric motorcycle first registered during the period 1 January 2011 to 31 December 2012 is exempt from vehicle registration tax where the Commissioners are satisfied that such vehicle is a series production electric motorcycle.”.

(2) This section comes into effect on 1 January 2011.