The VRT relief on battery electric cars was due to end on 31 December 2026. On 6 October, Budget 2027 extended it by two years, to 31 December 2028 (Department of Finance, Budget 2027 Tax Policy Changes, section 5.2.1). If you have been told to rush an EV purchase before the end of the year, that advice has changed.
One caution up front: this is a Budget announcement, not yet law. As of 12 October 2026 the Finance Bill had not been published, and Revenue's own pages still showed 31 December 2026. The Budget also did not restate the €5,000 cap or the €40,000 and €50,000 price bands for 2027 and 2028, so we assume they are unchanged until the Bill says otherwise. We will update this page when the Bill is published.
We're a used-car marketplace, so we're not here to hard-sell you a new EV. This guide is the honest version: who the relief actually affects, whether new or used makes more sense for you, and what to check before you buy.
What Budget 2027 changed, and what it didn't
Three separate EV incentives exist in Ireland in 2026, and only one of them has had its end date moved:
| Incentive | Position after Budget 2027 | Who it affects |
|---|---|---|
| VRT relief (up to €5,000, tapering above €40,000 OMSP, gone above €50,000) | Extended from 31 December 2026 to 31 December 2028 (announced, not yet legislated) | New EV buyers and anyone registering a used EV imported into Ireland |
| SEAI purchase grant (up to €3,500) | Not changed by this announcement. Its upper price cap was cut from €60,000 to €50,000 on 31 July 2026, and SEAI had announced no 2027 grant level as of October 2026 | New BEV buyers only, as used cars never qualified |
| SEAI home charger grant (up to €300) | Unchanged | New and used EV buyers |
The headline number people talk about, up to €5,000 off VRT, only ever applied in full to BEVs priced up to €40,000 OMSP, tapering to nothing by €50,000. In practice the relief on a typical family EV works out closer to €2,800–€3,000. Full mechanics, worked examples and the current SEAI grant figures live on our dedicated SEAI EV Grant & VRT Relief guide. This hub is about the decision, not the arithmetic.
Separately, Budget 2027 raises the VRT percentage rates for cars above 80 g/km of CO2 by 1 per cent from 1 January 2027. A battery electric car sits in the lowest band (7% of OMSP), so that rise does not apply to it. It matters if you are comparing an EV against a petrol, diesel or hybrid car, which will cost more to register from January.
Does the relief affect a used-car buyer?
This is the part that gets muddled online, so let's be precise:
- Buying an already Irish-registered used EV? The VRT was paid (or relieved) when that car was first registered, years ago in most cases. There is no extra VRT saving sitting in an existing Irish-registered used EV, and the relief does not change the price of one directly.
- Importing a used EV yourself (commonly from the UK) and registering it in Ireland? The relief applies to you, because VRT is charged at the point of first Irish registration, new or used. With the end date now announced as 31 December 2028 there is no cliff at the end of this year, but it is not yet law, so confirm the position on the date your car will be registered. See our import checklist for how that works in practice.
- Buying new? The relief is built into the price you're quoted today. The price rise many buyers expected in January 2027 should not happen if the extension is legislated as announced. See our new vs used comparison.
So do you still need to rush?
Not because of the VRT relief. The reasons to buy sooner or later are the usual ones: the car, the price, the condition of the battery, and what you can afford. Two things are genuinely uncertain, and we would rather say so than let a countdown do the persuading. First, the extension still has to be written into law. Second, SEAI had not announced a 2027 level for the €3,500 purchase grant as of October 2026, so do not assume it continues unchanged if you are buying new next year.
We previously suggested that used-EV prices might firm up once the relief ended and new EVs got dearer. With the relief extended, that trigger has gone. Nobody can say for certain what used prices will do, so treat any "buy now before prices rise" argument sceptically.
How to decide: a simple order
- Work out which category you're in: new EV buyer, planned UK/NI import, or shopping the existing Irish used-EV market. The relief matters differently for each (see above).
- Run the numbers for your specific car on our VRT calculator. It estimates the relief for a given make, model and year, not just the headline figure.
- Compare new vs used properly before assuming new "locks in the grant". Our new vs used EV comparison walks through both.
- If you're shopping used, set a realistic budget. Our best used EVs under €25,000 guide covers what's actually available at that price in 2026.
- Get the checks right before you buy or import: a battery-health check on any used EV, and (if importing) the registration paperwork. Our import checklist and our used EV battery-health guide cover both.
- Know what happens when the relief does end if you're weighing up timing: see what EVs will cost in Ireland when VRT relief ends.
Where the cluster goes from here
- New or used, which is smarter? → New vs Used EV in Ireland 2026
- Shopping on a budget? → Best Used EVs Under €25,000 in Ireland 2026
- Importing one yourself? → Importing a Used EV to Ireland: VRT Relief Checklist
- Wondering what the end of the relief will cost? → What EVs Will Cost in Ireland When VRT Relief Ends
You can browse verified electric car stock from Irish dealers right now on Autoza, whether you're set on an EV or still comparing it against a hybrid or diesel.
Ready to start looking?
Search used vehicles across Ireland on Autoza → Filter by electric, county and budget, and compare verified dealer stock in one place. Not sure an EV is right for you yet? Ask Mark, our buyer AI, to walk through the numbers for your situation. Trading in your current car? Get a free instant estimate at Value My Car.
By The Autoza Team. Updated 12 October 2026 for Budget 2027, which extended the EV VRT relief from 31 December 2026 to 31 December 2028 (announced, not yet legislated). Check Revenue and SEAI for the current position before you buy.
