Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

It was well flagged but it was well flagged that it would happen in tandem with full implementation of WLTP and that that would happen at the same time. It was widely understood that there would be a full step change to WLTP in 2020 that would coincide with the removal of VRT relief on hybrids. In that context the hybrid vehicles would live or die by virtue of the emissions measures and they would be relatively better than petrol or diesel vehicles. It was all meant to happen together and being well flagged was in this context, whereas the WLTP has been pushed out for a year, and for one year only we have the partial restriction of this relief. It could create an anomaly throughout 2020. We will just have to see how it plays out. The wider point I make is the work done by the tax strategy group on this issue was helpful and it should update the assessment in 2020 because decisions will have to be made in 2021 to put into effect in full the move to the new emissions system. I expect the tax strategy group will revisit the issue in the summer of 2020.

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