Plug-in Hybrids (PHEV)
PHEVs can be charged via an external power source. Under 2026 WLTP testing, they often achieve very low CO₂ figures (e.g., 20g–50g/km). VRT Impact: usually falls into the lowest 7% or 9% VRT bands.
Calculate VRT for hybrid and plug-in hybrid (PHEV) cars in Ireland with 2026 rates. Free calculator uses WLTP CO₂ bands and NOx levy for accurate tax estimates on Toyota Prius, Volvo PHEV, and all hybrid imports.
Verified by VRT Calculator Ireland Research Team
Irish Tax & Import Experts | Updated Feb 2026
Hybrid cars pay the same CO₂-based VRT as petrol/diesel (7-41% of OMSP), but often have lower rates due to reduced emissions. A PHEV with 50 g/km CO₂ and €30,000 OMSP pays ~€2,100 VRT (7%). Hybrids have NO special VRT relief since Dec 31, 2020—only pure battery EVs qualify. NOx levy applies separately.
Based on official Revenue.ie VRT rates and valuation methods.
While there is no longer a specific "Hybrid Grant" for VRT, hybrid vehicles naturally benefit from Ireland's emissions-based tax system. Because hybrids combine an internal combustion engine (ICE) with an electric motor, they generally produce lower CO₂ and NOx than traditional petrol or diesel cars.
PHEVs can be charged via an external power source. Under 2026 WLTP testing, they often achieve very low CO₂ figures (e.g., 20g–50g/km). VRT Impact: usually falls into the lowest 7% or 9% VRT bands.
These use regenerative braking and the engine to charge a small battery. They cannot be plugged in. VRT Impact: typically achieve 80g–110g/km CO₂, placing them in the 14% to 16% VRT bands.
| Model | Type | CO₂ (WLTP) | VRT Band |
|---|---|---|---|
| Toyota Prius | PHEV | 19 g/km | 7% |
| Volvo V60 Recharge | PHEV | 18 g/km | 7% |
| BMW 330e | PHEV | 30 g/km | 7% |
| Toyota RAV4 Hybrid | Full Hybrid | 102 g/km | 16% |
| Lexus UX 250h | Full Hybrid | 120 g/km | 17% |
Unlike diesel imports, most modern hybrids have extremely low NOx (nitrogen oxide) levels, often keeping the NOx levy below €150.
Reduced daily running costs and lower motor tax bands (usually €140 - €170/year) make hybrids a smart long-term investment.
The secondary market in Ireland is exceptionally strong for hybrid vehicles, especially Toyota and Lexus models.
Ireland has a unique pipeline for high-grade Japanese hybrid imports, offering diverse trim levels not always found in the EU.
If importing a hybrid from Great Britain, remember that Customs Duty (10%) and Import VAT (23%) are payable on top of the VRT if the vehicle was not manufactured in the UK or EU. Always verify the car's origin to avoid unexpected costs.
Illustrative only
Illustrative only — final liability depends on official data.
WLTP CO₂ 89 g/km • NOx 20 mg/km • OMSP €22,000
Japan importEstimated VRT
€2,410
CO₂ VRT: €2,310 + NOx: €100 = €2,410 total. Examples are indicative only — your OMSP, WLTP CO₂, NOx and import circumstances will change the outcome.
WLTP CO₂ 49 g/km • NOx 15 mg/km • OMSP €55,000
UK importEstimated VRT
€3,925
CO₂ VRT: €3,850 + NOx: €75 = €3,925 total. Examples are indicative only — your OMSP, WLTP CO₂, NOx and import circumstances will change the outcome.
WLTP CO₂ 100 g/km • NOx 15 mg/km • OMSP €12,500
Lower CO₂Estimated VRT
€1,575
CO₂ VRT: €1,500 + NOx: €75 = €1,575 total. Examples are indicative only — your OMSP, WLTP CO₂, NOx and import circumstances will change the outcome.
Estimate VRT for motorcycles using cc bands and age reductions.
Open calculator →For Category A cars, VRT = (CO₂ band % × OMSP) + NOx levy. WLTP CO₂ determines the band. Used imports rely on Revenue's OMSP valuation and depreciation tables.
No—hybrid and PHEV VRT reliefs expired on 31 December 2020. Current VRT reliefs apply only to battery-electric vehicles (subject to caps).
Both use the same CO₂-based system. PHEVs often have lower WLTP CO₂ and may sit in a lower band, but there is no specific VRT relief for PHEVs.
Yes. Great Britain imports generally face customs duty and VAT (subject to rules-of-origin/NI history), and VRT at registration in Ireland.
Potentially. Lower WLTP CO₂ → lower VRT %. The NOx levy still applies (with caps) and is separate from the CO₂ portion.
Proof of identity/address, foreign registration certificate (e.g., V5C), certificate of conformity (WLTP CO₂ & NOx), purchase invoice, and customs/VAT paperwork for non-EU imports.
Both use the same CO₂-based VRT system. PHEVs typically have lower WLTP CO₂ emissions (often 30-60 g/km) compared to standard hybrids (70-110 g/km), resulting in lower VRT bands. However, there are no specific PHEV tax reliefs—VRT is calculated solely on emissions.
No. VRT relief for hybrids ended on December 31, 2020. Used UK hybrids face customs duty (10%), VAT (23%), and full VRT based on OMSP and CO₂ band. Only battery-electric vehicles (BEVs) qualify for VRT relief up to €5,000, subject to OMSP thresholds.
Check your Certificate of Conformity (CoC), V5C registration document (UK), or vehicle handbook. The WLTP combined CO₂ figure (in g/km) determines your VRT band. If you only have NEDC values, multiply by ~1.23 to estimate WLTP, but Revenue uses official WLTP data.
Not necessarily. VRT depends on WLTP CO₂ emissions, not the hybrid type. Some mild hybrids have similar CO₂ to non-hybrids and pay similar VRT. Full hybrids and PHEVs typically achieve lower CO₂ emissions and thus lower VRT, but each vehicle is assessed on its individual emissions data.
Yes. Diesel hybrids are subject to the same NOx levy rules as diesel cars. The levy is calculated on emissions, but the cap for diesel vehicles is significantly higher (max €4,850) compared to petrol/other (max €600), though hybrids usually have low NOx.
VRT is a percentage of the Open Market Selling Price (OMSP). For used imports, Revenue estimates the Irish retail value, depreciating it for age and mileage. A lower OMSP means less VRT payable, even if the rate % stays the same.
Yes, if it meets N1 commercial standards. It may then qualify for Category B VRT (13.3% of OMSP). However, strict criteria apply regarding seats and cargo area, and you must declare the conversion to Revenue.
Generally yes. If the vehicle has an internal combustion engine (even if just charging the battery), it's treated as a hybrid/PHEV for VRT purposes and taxed on its CO₂ emissions, not as a zero-emission BEV.