Plug-in Hybrid VRT Calculator
Calculate VRT for PHEV vehicles with maximum relief benefits
Calculate PHEV VRT →⚠ Important: PHEV VRT Relief Ended on 31 December 2021
Revenue's dedicated plug-in hybrid VRT relief — which used to give up to 50% off for cars with longer electric range — was abolished with effect from 31 December 2021 and no longer applies. Plug-in hybrids are now taxed at the same standard CO2-based VRT rate as any other car. They still benefit from a lower rate only where their official WLTP CO2 figure is genuinely low; there is no extra PHEV discount. The calculator and examples below reflect the current rules.
PHEV VRT Calculator
Calculate your plug-in hybrid's VRT with enhanced relief rates.
Why Plug-in Hybrids Still Attract Lower VRT
Plug-in hybrids are no longer a VRT "loophole" — the dedicated PHEV relief ended on 31 December 2021. But they can still be taxed at a lower rate than equivalent petrol cars purely because their official WLTP CO₂ figures are genuinely low (often 30-60g/km). That low CO₂ puts them in a cheaper band, which is the only VRT advantage left for PHEVs.
The CO₂ Advantage
PHEVs show low CO₂ figures on paper — sometimes as low as 25-50g/km. These are laboratory figures that include electric driving, but Revenue accepts them for VRT purposes. A PHEV rated at 37g/km falls into the 9.75% band, while an equivalent petrol car at 142g/km sits in the 27.5% band. That gap is what saves you money now, not a relief percentage.
Real PHEV Example
BMW 330e (2023): €48,000 OMSP, 37g CO₂ — VRT at 9.75% = €4,680
Regular BMW 320i: €45,000 OMSP, 142g CO₂ — VRT at 27.5% = €12,375
PHEV VRT: €4,680 vs Petrol VRT: €12,375
The saving comes entirely from the lower CO₂ band, not from any PHEV relief.
Beyond the Numbers
PHEVs aren't just about tax savings. You get company car benefits if it's a business purchase, reduced motor tax, and the flexibility to run electric for daily commutes but petrol for longer trips. It's the best of both worlds — just don't expect the old PHEV VRT discount, because it no longer exists.
How PHEV VRT Actually Works
Understanding PHEV VRT matters because a PHEV's low official CO2 figure can still land it in a cheap band.
The CO₂ Advantage
PHEVs often show ridiculously low CO₂ figures on paper - sometimes as low as 25-50g/km. These are laboratory figures that include electric driving, but Revenue accepts them for VRT purposes. A PHEV rated at 35g/km falls into the 9.75% band, while one at 55g/km sits in the 12% band. There is no separate PHEV relief anymore — the rate is simply the standard CO₂ band rate.
No More PHEV Relief
Until 31 December 2021, PHEVs got an extra relief of up to 50% off their VRT, scaled by electric range. That relief was abolished and no longer applies. A plug-in hybrid is now taxed exactly like a petrol or diesel car of the same CO₂ figure. The only edge a PHEV keeps is its low official CO₂ band.
| Electric Range | Typical CO₂ | Standard VRT Band Rate | PHEV Relief | Rate You Pay |
|---|---|---|---|---|
| 30-40km | 50-70g/km | 9%–12% | None (ended 2021) | 9%–12% |
| 40-60km | 30-50g/km | 7%–9.75% | None (ended 2021) | 7%–9.75% |
| 60km+ | 25-40g/km | 7%–9.75% | None (ended 2021) | 7%–9.75% |
Popular PHEV Models and VRT
Here are the plug-in hybrids we see most often, with real VRT calculations based on current market values.
BMW X5 xDrive45e (2022)
€75,000 OMSP | 27g CO₂ | 87km range | €5,250 VRT (7% band)
Mercedes C300e (2023)
€52,000 OMSP | 35g CO₂ | 100km range | €5,070 VRT (9.75% band)
Audi A3 40 TFSI e (2022)
€42,000 OMSP | 32g CO₂ | 67km range | €2,940 VRT (7% band)
Volvo XC90 T8 (2021)
€68,000 OMSP | 55g CO₂ | 50km range | €8,160 VRT (12% band)
PHEV Reality Check
These CO₂ figures assume you'll charge regularly. In real-world driving without charging, PHEVs often use more fuel than equivalent petrol cars due to extra weight. The VRT savings are real, but make sure you'll actually plug in!
Smart PHEV Import Tips
Documentation Requirements
PHEVs need extra paperwork to prove their electric capabilities:
- Certificate showing electric range and battery capacity
- Type approval documentation for PHEV classification
- Charging port and cable included
- Working electric system verification
Common PHEV Gotchas
- Battery condition matters: Degraded batteries reduce relief eligibility
- Charging cable required: No cable = no PHEV classification
- Software updates: Some PHEVs need updates to show correct CO₂ figures
- Service history: Evidence of proper PHEV maintenance
Maximizing Your PHEV Value
Get the most from your PHEV import:
- Choose models with 50km+ electric range for maximum relief
- Verify all electric systems work before purchase
- Keep all charging equipment and documentation
- Consider total cost including charging infrastructure
How Plug-in Hybrids Differ from Standard Hybrids for VRT
People confuse standard hybrids and plug-in hybrids all the time when it comes to VRT, and it costs them money. A regular hybrid like a Toyota Prius or Honda Insight cannot be plugged in. It uses a small battery charged by braking and the engine. Because of that, it does not qualify for any plug-in relief, and its CO₂ figures land in a higher band.
Here is the practical difference. A standard hybrid might officially emit 85g/km of CO₂. That puts it in the 9.75% VRT band on a €40,000 car, so you owe roughly €3,900 in VRT. A plug-in hybrid version of the same car, rated at 42g/km because it can run on electricity alone for 50km or more, lands in the 7% band. There is no longer any extra PHEV relief, so the rate is just the 7% band rate — roughly €2,800 in VRT instead of €3,900. The saving now comes purely from the lower CO₂ band.
The gap is smaller than it used to be. A standard hybrid SUV rated at 110g/km falls into the 13.5% band, while the plug-in version at 55g/km gets the 12% band. On a €55,000 vehicle, that difference is roughly €825 on VRT alone. The vehicle excise duty is also lower for PHEVs, and motor tax is cheaper too, so the savings stack up across multiple tax categories — but the old 30-50% PHEV VRT discount no longer applies.
The key thing to understand is that Revenue still treats these cars differently based on whether they can be charged from an external source, and the low official CO₂ figure of a PHEV keeps it in a cheaper band. Just remember the dedicated PHEV VRT relief ended on 31 December 2021, so there is no extra percentage discount on top of that.
PHEV VRT Savings - Real Numbers
Let me show you exactly how much money a plug-in hybrid saves compared to the petrol or standard hybrid version of the same car. These are not theoretical numbers. They are based on current Revenue rates and typical market prices in Ireland.
Take a family car valued at €45,000. The petrol version emits around 150g/km of CO₂, putting it in the 25% VRT band. That works out to about €11,250 in VRT. The plug-in hybrid version of the same car, rated at 38g/km, lands in the 9.75% band. With no PHEV relief anymore, you pay roughly €4,390 in VRT. That is about a €6,860 difference on the VRT alone, driven entirely by the lower CO₂ band.
Now look at a premium car valued at €65,000. The petrol model at 170g/km sits in the 30% band, costing around €19,500 in VRT. The PHEV version at 45g/km gets the 11.25% band, bringing it to about €7,310. You save nearly €12,190 on VRT, and the plug-in hybrid is the more expensive car to begin with. The saving is real, but it comes from the low CO₂ figure, not a relief discount.
Electric range still matters, but only because a longer-range PHEV tends to have a lower official CO₂ figure, which keeps it in a cheaper band. A PHEV with 30km of electric range might be rated at 45-55g/km (around 11-12%), while one with 60km+ could be rated at 30-40g/km (around 7-9.75%). The dedicated PHEV relief that used to add a 20-50% discount on top of this ended on 31 December 2021, so the lower band is the whole advantage now. For someone doing 40km daily commutes, a 60km-range PHEV covers the round trip on electric power and keeps the CO₂ figure low. That combination of running savings and a cheaper VRT band makes a strong case for choosing a longer-range model.
Popular PHEVs in Ireland
The Irish PHEV market has settled into some clear favourites. Looking at what people actually buy, a few models stand out for value, reliability, and VRT efficiency.
The Toyota RAV4 Plug-in Hybrid is probably the most popular PHEV in Ireland right now. It has around 75km of electric range, which is enough for most daily commutes, and the 2.5-litre engine handles longer trips without fuss. Used prices for 2021-2022 models sit around €38,000-€45,000. The VRT typically comes in between €4,500 and €5,500 depending on the specific model and condition. Toyota's reputation for reliability makes this a safe choice, and parts availability is good nationwide.
The Hyundai Tucson Plug-in Hybrid has become a strong competitor. It offers about 62km of electric range and a more modern interior than the RAV4. Prices for 2022 models range from €40,000 to €48,000, with VRT around €4,800 to €5,800. Hyundai's warranty is hard to beat, and the Tucson has won several awards in Ireland for its design and practicality.
The BMW 330e remains the go-to for people who want a premium badge without the premium VRT. It has about 55km of electric range, which gets you the 30% relief. A 2022 model costs around €42,000-€50,000, with VRT between €4,200 and €5,400. The Volvo XC60 and XC90 T8 models are also popular, though their higher OMSP values mean the VRT is steeper, often above €7,000.
PHEV VRT Cost Examples
Here are three worked examples showing exactly how VRT works for popular plug-in hybrids. These use the standard calculation method that Revenue applies.
Toyota RAV4 Plug-in Hybrid (2022)
OMSP: €42,000. CO₂ emissions: 22g/km. Electric range: 75km. Battery: 18.1kWh. This car falls into the 7% VRT band because its CO₂ is well under 50g/km. There is no PHEV relief anymore, so the rate is simply the standard 7% band. VRT comes to roughly €2,940. Add that to the vehicle price and you pay about €44,940 total before dealer costs. For a new RAV4 at €52,000, the VRT would be around €3,640.
Hyundai Tucson Plug-in Hybrid (2022)
OMSP: €44,000. CO₂ emissions: 32g/km. Electric range: 62km. Battery: 13.8kWh. The CO₂ figure puts it in the 7% band. With no PHEV relief, the rate is just the standard 7% band. VRT works out to approximately €3,080. That is notably less than the standard Tucson petrol, which would cost around €12,100 in VRT at a 27.5% rate. Total cost including VRT comes to about €47,080.
BMW 330e (2022)
OMSP: €48,000. CO₂ emissions: 37g/km. Electric range: 55km. Battery: 12kWh. The 37g/km figure puts it in the 9.75% band. With no PHEV relief, the rate is the standard 9.75% band. VRT comes to roughly €4,680. Compared to a BMW 320i petrol at €45,000 OMSP and 142g/km CO₂, which would cost about €12,375 in VRT, you save around €7,695 on tax. You also get the better-equipped, more powerful car.
These figures assume the car is under one year old. Age depreciation reduces the OMSP used in the calculation, which lowers VRT for used imports. A two-year-old car would have about 20% knocked off the OMSP, bringing the RAV4's VRT down to roughly €2,350. (Note the PHEV VRT relief that previously applied to these cars ended on 31 December 2021.)
Charging Infrastructure and Your VRT Decision
Before you get excited about the VRT savings on a plug-in hybrid, think about how you will actually charge it. This matters more than most people realise, because the VRT benefits assume you will be plugging in regularly. If you do not, the numbers do not add up the same way.
Ireland's charging network has grown a lot in the last two years. The ESB has over 1,500 public chargers, and companies like IONITY and Circle K have added rapid chargers along motorways. But home charging is still the main way people keep PHEVs topped up. If you have a driveway or garage, installing a 7kW home charger costs around €800-€1,200 after the SEAI grant. That grant covers up to €600 of the installation cost, bringing the net price down to €200-€600 for most homes.
If you live in an apartment or park on the street, things get trickier. Some apartment complexes are starting to install shared chargers, but it is not widespread yet. Without home charging, you will rely on public chargers or workplace charging, which adds time and cost to your routine. A PHEV with 50km of range and no way to charge at home means you are running it mostly on petrol, and the official CO₂ figures no longer reflect your real driving.
The VRT relief does not require you to prove you charge the car. Revenue does not check. But the financial case for a PHEV depends on actually using the electric motor. If you charge nightly, a 60km-range PHEV covers most Irish daily commutes on electricity alone. That means you use maybe one tank of petrol per month instead of one per week. The fuel savings alone can run to €150-€200 per month, which adds up to over €2,000 per year on top of the VRT relief you already received at purchase.
So factor in your charging situation before choosing a PHEV. If home charging is easy, the savings are real. If it is not, you might be better off with a standard hybrid or a full electric car with more range.
PHEV Relief Explained: How Electric Range Affects Your VRT
Plug-in hybrid VRT relief used to be tied to the car's electric range. Up to 31 December 2021, that relief scaled with how far the car could travel on electricity alone, which gave buyers a clear reason to pick longer-range models. The scheme was abolished and no longer applies, so it now matters only as history when you read older guides or second-hand advice.
Range-Based Relief Tiers
Up to 31 December 2021, Revenue set out WLTP electric-range thresholds for PHEV relief. Cars with 25-40km of range got 20% off the base VRT - older models like the BMW 225xe Active Tourer. The 40-60km bracket got 30% (the Volkswagen Golf GTE and Mercedes A250e), and 60km+ qualified for the maximum 50% (the Toyota RAV4 Plug-in, BMW X5 xDrive45e, and Mercedes C300e). These figures are shown for reference only - none of this relief exists today.
The Financial Impact of Range
To see how the old relief worked, take a BMW 330e (2022) with 55km electric range. Under the pre-2022 rules it qualified for 30% relief. With an OMSP of €48,000 and CO2 of 37g/km, it landed in the 7% band, so base VRT was €3,360. The 30% relief cut that to €2,352. The same car with 65km range hit the 50% tier, taking VRT to €1,680. Today those reductions are gone - that 330e pays the full €3,360 at the 7% band with no relief.
How Revenue Verifies Electric Range
Revenue never tested the electric range itself - it relied on the manufacturer's official WLTP figures in the Certificate of Conformity. Under the old scheme, a COC showing 55km range meant 30% relief regardless of real-world performance, and a degraded battery wouldn't change that because Revenue used the official figure. That whole mechanism disappeared on 31 December 2021; range now affects VRT only through the CO2 band the car lands in.
PHEV vs Full Electric: VRT and Total Cost Comparison
Should you choose a plug-in hybrid or go fully electric? The VRT comparison is just one piece of the puzzle, but it is an important one. Both PHEVs and EVs benefit from reduced VRT rates, but the structure of the relief is different and the total cost equation depends heavily on your driving patterns and charging access.
VRT Comparison: PHEV vs EV
A full EV with an OMSP of €40,000 pays VRT at 7% (about €2,800) before the €5,000 battery-electric relief, which takes it to zero. A PHEV with the same OMSP and a low CO2 of 35g/km also lands in the 7% band and pays roughly €2,800 - but only because of its low CO2 figure, with no relief on top. EVs under €40,000 OMSP get that extra relief, so a Nissan Leaf at €28,000 pays €1,960 at 7% and then nothing after relief. A comparable PHEV like a Toyota RAV4 Plug-in at €45,000 pays about €3,150 at 7% with no relief at all. The EV keeps the edge because of the relief that PHEVs no longer get.
Charging Flexibility and Real-World Costs
The real advantage of a PHEV over a full EV is flexibility. A PHEV with 60km of electric range covers 80% of Irish daily commutes on electricity alone. For longer trips, the petrol engine eliminates range anxiety and charging delays. A full EV requires more careful trip planning and reliance on the public charging network, which in Ireland is still developing. Rapid chargers are common on motorways but less available in rural areas. For someone without home charging, a PHEV might be more practical because you can fall back on the petrol engine without much hassle. For someone with home charging who does mostly predictable commuting, a full EV offers lower running costs (2-3c per km vs 8-12c per km for a PHEV in hybrid mode).
Long-Term Cost Projection
Over five years and 100,000km, a full EV typically costs €4,000-€7,000 less in fuel and maintenance than a PHEV. The EV has no oil changes, no timing belts, no exhaust system, and fewer moving parts. However, the EV's higher purchase price (often €5,000-€10,000 more than an equivalent PHEV) offsets some of these savings. When you include VRT, purchase price, fuel, maintenance, and resale value, a PHEV and EV often end up within €2,000-€3,000 of each other over five years. The choice should be driven by your charging availability and driving patterns rather than the small VRT difference.
Plug-in Hybrid VRT FAQs
How is PHEV VRT relief calculated exactly?
That relief no longer exists, so there is nothing to calculate under the old rules - but it helps to understand how it worked before 31 December 2021. Revenue first set the OMSP, applied any age depreciation, then applied the CO2-based VRT rate and finally knocked off a relief percentage scaled by electric range.
For example, a Mercedes C300e with an OMSP of €52,000, CO2 of 35g/km, and 100km electric range would have landed in the 7% band (€3,640 base VRT). Under the old 50% relief tier it would have been cut to €1,820. Today there is no relief, so that same car pays the full €3,640 at the 7% band. The point is that the low VRT comes from the CO2 band, and the relief - which used to be applied automatically once the Certificate of Conformity showed the range - is gone.
Under the old scheme, you didn't need to apply separately; the relief was applied when you submitted the correct documentation, and if the COC didn't show the range Revenue assigned a default 20% tier instead of the maximum 50%. None of that applies now, because the relief ended.
What happens to PHEV VRT if I can't charge at home?
Your home charging situation does not affect the VRT calculation. Revenue taxed the car on its official technical specifications, not your personal usage. Back when PHEV relief existed, you got the same relief whether you charged at home, at work, or never plugged in - so living in an apartment wouldn't cost you any VRT. That relief is gone now, but the point still stands: the rate depends on the car's CO2 figure, not how you drive it.
However, there is a real financial catch. If you do not charge your PHEV regularly, the car will run mostly on petrol and achieve fuel economy closer to a standard petrol car. A PHEV running uncharged might achieve 30-40mpg, versus 40-50mpg for an equivalent petrol car (because the PHEV is heavier). Your fuel costs will be €600-€1,200 per year higher than if you charged regularly, meaning the VRT saving is partially offset by higher running costs.
If you do not have home charging but have workplace charging, the economics still work. A PHEV with 50km of range charged once at work each day covers a 25km each-way commute almost entirely on electricity. This reduces fuel costs by about 70% compared to running on petrol. If neither home nor workplace charging is available, consider whether a standard hybrid or full EV might be more suitable. A standard hybrid does not need charging at all and offers better fuel economy than an uncharged PHEV, though the VRT relief is lower.
Can I install a home charger before importing a PHEV?
Yes, and in fact it is a good idea to arrange home charging before your PHEV arrives. Installing a home charger takes 2-4 weeks from order to installation, so starting the process before you import ensures the charger is ready when the car arrives. The Sustainable Energy Authority of Ireland (SEAI) offers a grant of up to €600 towards the cost of installing a home charger, reducing the typical installed cost from €1,000-€1,200 to €400-€600.
To qualify for the SEAI grant, you need to use a registered installer and have off-street parking (a driveway, garage, or designated parking space). Apartment residents can apply for grants for shared charging infrastructure, but the process is more complex and requires management company approval. The grant covers a single charger per household, and you need to have purchased or leased an eligible EV or PHEV to claim it.
The installation process involves a site survey, electrical connection assessment, and installation by a Safe Electric registered electrician. Most home chargers are 7kW, which fully charges a typical PHEV battery (10-15kWh) in 2-3 hours. A 3-pin plug charges at about 2.3kW and takes 5-8 hours. For PHEV owners, a 7kW charger is recommended but a 3-pin socket can work if you charge overnight. Consider the charger cost as part of your total PHEV budget, as it adds €400-€600 after the grant.
What is the best PHEV for maximising VRT savings?
The PHEVs that worked best for VRT under the old scheme paired a long electric range, a reasonable OMSP, and low CO2. The Toyota RAV4 Plug-in Hybrid is still a strong all-rounder - 75km range, 22g/km CO2, OMSP around €42,000-€45,000. At 22g/km it sits in the 7% band, so VRT is about €3,150 before anything else. Its appeal today is the low CO2 band, not a relief that no longer exists.
Want a premium badge? The BMW 330e (55km range, €48,000 OMSP, 35g/km) lands in the 7% band at about €3,360. The Mercedes C300e (100km range, €52,000 OMSP, 35g/km) also pays 7%, about €3,640. The Mercedes costs a bit more in VRT purely because it's pricier - range no longer changes the rate.
For the lowest VRT, the Hyundai Tucson Plug-in Hybrid at €44,000 OMSP with 62km range and very low CO2 pays around €3,080 at the 7% band. The Kia Sportage PHEV is similar. These Korean PHEVs are good value, but weigh the total cost (purchase plus VRT) rather than chasing a relief that ended in 2021.
How does PHEV VRT compare to a diesel car VRT?
The VRT gap between a PHEV and a diesel car is still one of the widest in the Irish system, but it comes from CO2, not relief. A PHEV's low official CO2 (often 30-60g/km) puts it in a 7-9.75% band, while a diesel pays a higher CO2 rate plus a NOx surcharge. On a €45,000 SUV, a PHEV might pay around €3,150 (7% band) while the diesel equivalent pays €10,800 or more once NOx is added.
Take the Volkswagen Tiguan. The 2.0 TDI diesel at €42,000 OMSP and 155g/km CO2 pays 27.5% base VRT (€11,550). With 120mg/km NOx it also faces a surcharge, pushing the total north of €12,000. The Tiguan eHybrid PHEV at €46,000 OMSP and 35g/km CO2 sits in the 7% band, so VRT is about €3,220 - no relief, just the low CO2 rate. The PHEV saves roughly €8,000 despite the higher purchase price, but all of that comes from the CO2 band, not a relief that ended in 2021.
Over five years, the PHEV continues to save money through lower motor tax (€120 per year vs €390 for the diesel), lower fuel costs if charged regularly (€400-€800 per year saving), and potentially higher resale value as demand for diesel declines. The total five-year saving from choosing the PHEV over the diesel can exceed €8,000, making PHEVs one of the most cost-effective choices in the Irish car market.
What happens if my PHEV battery needs replacement after I import it?
If your PHEV battery needs replacement after import, the cost depends on the manufacturer and whether the warranty is still valid. Most PHEV batteries are covered by an 8-year/160,000km warranty from the manufacturer, which is transferable to Irish owners for European-market cars. Toyota, Hyundai, Kia, BMW, Mercedes, and Volvo all offer transferable battery warranties, though you may need to have the car serviced at an authorised dealer to maintain coverage.
If the warranty has expired, a replacement PHEV battery costs €4,000-€10,000 depending on the capacity and manufacturer. Hyundai and Kia PHEV batteries are at the lower end (€4,000-€6,000), while BMW and Mercedes batteries are more expensive (€6,000-€10,000). Refurbished batteries are available for some models at 50-60% of the new price. Independent specialists can often repair rather than replace individual battery modules, which costs €1,000-€3,000.
Critically, a failed or degraded battery does not affect your VRT status retroactively. The VRT you paid at import was based on the car's condition at that time. If the battery fails later, you do not owe additional VRT. However, the car will lose its PHEV functionality and run purely on petrol, with fuel economy of about 25-35mpg (worse than a standard petrol due to the extra weight of the dead battery). If the battery fails, you face a choice between an expensive replacement or accepting poor fuel economy. Budget for potential battery replacement when planning your long-term PHEV ownership costs.
Do PHEVs qualify for low motor tax rates as well as VRT relief?
Yes, PHEVs qualify for much lower motor tax rates than petrol or diesel cars. Motor tax in Ireland is calculated based on CO2 emissions, and PHEVs with their low official CO2 figures (typically 30-60g/km) fall into the lowest tax bands. A PHEV emitting under 50g/km CO2 pays just €120 per year in motor tax. A petrol or diesel car emitting 140-155g/km pays €390 per year. Over five years, the motor tax saving on a PHEV is approximately €1,350.
The motor tax bands for 2026 are: under 50g/km: €120, 51-80g/km: €170, 81-100g/km: €210, 101-110g/km: €240, 111-120g/km: €270, 121-130g/km: €300, 131-140g/km: €340, 141-155g/km: €390. Most PHEVs fall into the €120 or €170 bands, while most petrol and diesel equivalents are in the €270-€390 range. The combined VRT and motor tax savings over five years can total €2,500-€5,000 for a PHEV compared to a petrol or diesel equivalent.
Note that motor tax is based on official CO2 figures, not real-world emissions. Even if you never charge your PHEV, you still pay the low €120 rate because Revenue uses the manufacturer's official test figures. This is a genuine financial benefit that does not depend on your charging behaviour. However, there have been discussions in the EU about adjusting motor tax bands to reflect real-world fuel consumption, so this advantage may be reduced in future years. For now, the motor tax saving is real and substantial.
Can I import a PHEV from outside Europe and still get VRT relief?
Importing a PHEV from outside Europe (Japan, USA, or Australia) is possible but presents real challenges for VRT relief. The main issue is documentation. Revenue requires a Certificate of Conformity or equivalent documentation showing the car's EU type-approval, including the official CO2 figure and electric range. Non-European market cars may not have EU-type approval, and you would need to obtain an Individual Vehicle Approval (IVA) from the NSAI, which costs €400-€600 and requires a technical inspection.
Japanese-market PHEVs, such as the Mitsubishi Outlander PHEV, are common imports. They often have the same hardware as European models, but the documentation may not show WLTP CO2 figures. Without official WLTP figures, Revenue may assign default values that are less favourable, raising your VRT. The IVA process can also reveal differences in lighting, emissions equipment, and safety features between Japanese and European specifications, requiring modifications that cost €1,000-€3,000.
For most buyers, importing a PHEV from the UK or mainland Europe is safer and simpler. UK-market PHEVs have full EU-type approval (even post-Brexit) and clear documentation showing WLTP CO2 and electric range figures. The total cost of a UK import including customs and VAT might be higher than a Japanese import, but the certainty of a correct CO2-based assessment and the reduced paperwork hassle make it the better choice for most people. If you do consider a non-European PHEV, get a specialist import agent to assess the documentation and likely VRT outcome before committing to purchase.