Patrick Costello (Dublin South Central, Green Party)
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312. To ask the Minister for Finance his plans for the extension of the current 0% benefit-in-kind rate for electric vehicles when the current scheme expires in 2023. [16372/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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In the 2019 Finance Act I extended the 0% BIK rate for electric vehicles to the end of 2022. From January 2023, an emissions-based BIK structure (also provided for in the 2019 Finance Act) takes effect. For the year of assessment 2023 and subsequent years, electric vehicles will fall into the lowest emissions category, and therefore the BIK tax rate will range from 9% to 22.5%, depending on annual kilometres driven. The structure can be accessed at the following link: www.irishstatutebook.ie/eli/2019/act/45/section/6/enacted/en/html#sec6.