Section 81 deals with the relief from VRT for certain types of vehicle which is provided for in section 135C of the Finance Act 1992. This section extends the scheme in its existing format for the remission or repayment of 50 per cent of the VRT payable or paid on the registration of category A or B series production hybrid electric vehicles and series production flexible fuel vehicles for the period 1 January 2008 to 30 June 2008.
Provision is also made in this section for the remission or repayment of a maximum of €2,500 (subject to a sliding scale, based on the age of the vehicle) of the VRT payable or paid on the registration of such series production hybrid electric vehicles and series production flexible fuel vehicles during the period 1 July 2008 to 31 December 2010.
Remission or repayment in respect of vehicle registration tax on certain hybrid electric vehicles, or certain flexible fuel vehicles, or certain electric vehicles, or certain electric motorcycles.
Chapter IV of Part II of the Finance Act 1992 is amended by substituting the following for section 135C (substituted by section 65 of the Finance Act 2007):
“135C.—(1) In this section—
‘hybrid electric vehicle’ means a vehicle that derives its motive
power from a combination of an electric motor and an internal
combustion engine and is capable of being driven on electric
propulsion alone for a material part of its normal driving cycle;
‘flexible fuel vehicle’ means a vehicle that derives its motive
power from an internal combustion engine that is capable of
using a blend of ethanol and petrol, where such blend contains
a minimum of 85 per cent ethanol;
‘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.
(2) Where a person first registers a category A vehicle or a
category B vehicle during the period from 1 January 2008 to 30
June 2008 and the Commissioners are satisfied that the vehicle
is-
(i) a series production hybrid electric vehicle, or
(ii) a series production flexible fuel vehicle,
then the Commissioners may remit or repay to that
person up to a maximum amount of €2,500 of the
vehicle registration tax payable or paid by reference
to the Table to this subsection in accordance with
paragraphs (a), (b) or (c) of section 132(3)
(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.
New vehicle, first registration €2,500
Not a new vehicle but less than 2 years €2,250
2 years or over but less than 3 years €2,000
3 years or over but less than 4 years €1,750
4 years or over but less than 5 years €1,500
5 years or over but less than 6 years €1,250
6 years or over but less than 7 years €1,000
7 years or over but less than 8 years €750
8 years or over but less than 9 years €500
9 years or over but less than 10 years €250
10 years or over Nil
(4) A category A electric vehicle or a category B electric
vehicle first registered during the period 1 January 2008 to 31
December 2010 is exempt from vehicle registration tax where
the Commissioners are satisfied that such vehicle is a series pro-
duction electric vehicle.
(5) An electric motorcycle first registered during the period
1 January 2008 to 31 December 2010 is exempt from vehicle
registration tax where the Commissioners are satisfied that such
vehicle is a series production electric motorcycle.”.
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