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Hi Niall,

If the car has been in use in the North since new, or for what Revenue loosely calls “a reasonable amount of time”, then no VAT or customs duty will be payable. A full MOT history from the North should cover that, along with details in the car's equivalent to the old log book.

The VRT relief is limited, though, and only applicable to cars worth up to €50,000 in Revenue's eyes. There is no relief for cars worth more than that and it tapers down for cars worth more than €40,000 as well.

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Hi Niall,

I'm assuming you're thinking of snowy winters past where many a rear-drive car is seen struggling for traction. That's mostly down to the vehicle's weight distribution as those cars have their engines up front and very little weight over the rear wheels.

The rear-drive EX40 wouldn't have that issue - within reason - as the heavy electric motor is over the driven axle and the battery pack is mounted low down in the middle of the car.

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Hi Mark,

The rate is then the same as it is for electric cars - i.e. €120 a year at present.

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Hi Bill,

Obviously a plug-in hybrid (PHEV) makes most sense here as those come with ultra-low CO₂ emissions to help keep the BIK down. Though we would only recommend you buy one if you have a way of charging it up at home or at work on a very regular basis.

If you like your Audi, then the new Audi A5 e-hybrid makes for a good option. It can be had as a Sportback or Avant estate within your budget and it's a really lovely car. The e-hybrid system allows for a long electric range and low emissions, too. Read our review of the A5 e-hybrid for more.

The BMW 330e is another excellent premium PHEV within budget, both as a saloon or Touring estate. It's not as fresh-faced as the Audi A5, but it's still a good car. Read our review of the updated BMW 330e if you're interested.

Our next port of call would have been the Skoda Superb, but for some bizarre reason it's only offered as a PHEV in Combi estate format, so if you don't want an estate, then it's not for you. If you're open to the idea, however, it's a considerably larger car than the BMW and Audi mentioned above, if not as interesting to drive. Within budget, however, is the range-topping L&K variant, which puts the Audi and BMW to shame in terms of what you get for your money. Again, read our review of the Skoda Superb Combi PHEV for more.

Other than that trio, you'll be looking at SUVs in reality, unless you fancy moving to a fully electric car.

Come back to us if you want help narrowing things down further.

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Hi Nuran,

This is a challenge that affects a lot of modern cars, not just the Yaris hybrid and the issue here is not the battery itself, but the entire system that takes energy from it.

The Aygo X's electrical system is very very similar to that of the Yaris so, unless Toyota has made changes to reduce the chances of the 12-volt battery draining while the car is left idle for long periods, we'd have to assume that the Aygo X also needs to be regularly started up to avoid issues.

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Hi Mark,

You're absolutely right, and it's something we're trying to do these days as the liquid-fuel consumption figure only tells half the story.

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Hi William,

There are plenty of good new EVs on the market within budget to consider, though most are crossover or SUV-style vehicles. That's a good thing in terms of ease of access, as their door openings are usually large and the roofs are not too low. It also usually means a relatively high-set seating position, to the benefit of comfort and visibility.

We prefer to drive regular car-shaped vehicles, but there just aren't enough all-electric options, unfortunately. While there's some negativity towards SUVs in general, we reckon a compact electric SUV ticks a lot of boxes for a lot of buyers, while not being completely inefficient.

Before giving you a few potential EVs to book test drives for, I'd urge you not to focus on the range too much. Assuming you can get a home charger installed, then going by your usage as described, you'll do the vast majority of your charging at home.

Prioritising a longer-range car means getting one with a bigger - i.e. heavier - battery, which will cost more up front and result in worse efficiency day to day. Relying on the public network a few times a year is no reason to compromise your car for the rest of the time.

The first car to come to mind is the excellent Renault Scenic E-Tech electric. It's probably bigger than you need, but the long wheelbase helps with comfort, and it sits somewhere between a hatchback and an SUV in terms of design and shape. With your budget, you could probably get the larger (87kWh) battery pack or choose the smaller one and a higher specification.

Sticking with Renault for a moment, another cool option is the new Renault 4 E-Tech, launching in Ireland imminently, though it doesn't have as long a range as the Scenic.

If you can wait a little, then it's also worth considering the new Nissan Leaf. This is a really excellent car that will certainly be in budget. It's quiet and comfortable to drive and efficient, too. The Nissan Ariya is already available, but I suspect it's larger than what you were looking for. It is comfortable, though, so no harm test-driving it for yourself.

The Hyundai Ioniq 5 is another great option, with a fantastically comfortable interior, good efficiency and a decent range for the money.

I could go on and on, so let us know what you think of these by submitting another question and we'll try to narrow things down for you.

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Hi Eduardas,

There is VRT relief on EVs with an Open Market Selling Price (OMSP) below €50,000, which that car will be comfortably below. Hence you should have no VRT at all to pay.

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Hi Tricia,

So long as you can prove that the car was in Northern Ireland for that time and in use there, even if it was as a fleet car, then no VAT or import/customs duty should be payable.

As an electric car, assuming it's now worth less than €40,000 in Ireland, it should also be VRT-free.

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Hi Bernard,

I'm afraid not. While the value of the car for the calculations does not 'depreciate', the relief for EVs will taper as per a schedule already announced by Revenue. So it's €45,000 this year (actually made up of an initial €35,000 and an additional €10,000 change), but the relief drops to just €20,000 for 2026 and €10,000 for 2027.

So, for example, if the EV in question had an OMV (Open Market Value) of €45,000 this year, the taxable value would drop to zero, as would the BIK. But next year, the taxable value would be €45,000 minus €20,000 - i.e. €25,000.

And for 2027 the taxable value would be €35,000.

Assuming everything else is staying the same with regards to the mileage bracket, then your BIK tax would increase steadily from 2025 to 2028.