Seán Fleming (Laois-Offaly, Fianna Fail) | Oireachtas source

I thank the Senator for her second contribution. Budget 2021 introduced a new VRT charging table which reduced the rate for low-emission vehicles. Battery-electric vehicles now have zero tailpipe emissions and are therefore not subject to the nitrogen oxide surcharge. This, coupled with the relief, means that many electric vehicles end up paying no VRT at all. This complements a broad range of supports for battery-electric vehicles, which includes no taxable benefit-in-kind up to a value of €50,000, the Sustainable Energy Authority of Ireland purchase grant, the home charger installation grant and reducing tolls, etc.

There are a number of provisions to help with the cost of electric vehicles that are available to everybody, including people under this scheme. In the context of incentivising the purchase of electric vehicles, there are a number of incentives already in place in the context of the scheme. These are available to everybody who is part of the scheme. I acknowledge the importance of the disabled driver and passenger scheme and the relief I hope it provides for those involved. I also hope that we will have a review of the medical certificate as quickly as possible in the coming year.