Under the 2023 Budget, Department of Transport (DoT) secured funding to support a reduced tolling scheme for LEVs, broadening the previous Electric Vehicle Toll Incentive Scheme. This LEV Scheme will be funded under the Carbon Reduction Programme, with the objective of reducing transport emissions and building a climate resilient low carbon transport sector by 2050. The tolling Scheme will be administrated by Transport Infrastructure Ireland (TII) on behalf of DoT.

The Scheme is referred to as the ‘Low Emissions Vehicle Toll Incentive (LEVTI) Scheme’.

The Scheme is an expansion on the previous Electric Vehicle Toll Incentive Scheme that commenced in June 2018; it will run until 31st December 2023 (or up to a maximum of c. 50,000 LEVs).

Each year funding for the Scheme will be determined by the DoT. The Scheme rules and applicable incentives / refunds are subject to change, with the new refunds and relevant terms and conditions being determined by the DoT in advance of the calendar year.

To participate in the Scheme, Eligible Toll Users must meet the following criteria within one of the three sub-categories:

1. Passenger Cars and Light Goods Vehicles;
2. Small Passenger Public Service Vehicles (SPSV); or
3. Heavy Duty Vehicles (HDV).

See the below Sections 1.1, 2.1 and 3.1 for further details.

All Eligible Toll Users across each of these categories must satisfy the below criteria:

• The LEVTI Scheme will apply to the first 50,000 eligible vehicles approved for the Scheme or until its expected conclusion c. 31st December 2023.
• The Scheme refunds vary depending on the toll collection location, the toll transaction time and day, the eligible vehicle type (e.g. BEV, PHEV, FCEV) and class (i.e. private, light goods vehicle, SPSV and HDV). Refer to Section III for the peak and off-peak times defined under the Scheme, and Section IV for the applicable refunds.
• The eligible vehicle must be registered and approved for the LEVTI Scheme by a participating LEVTI Tag Provider.
• The eligible vehicles require an On Board Unit (OBU) as supplied by a LEVTI Tag Provider. The eligible vehicles can only be registered once for the LEVTI Scheme, i.e. the eligible vehicle cannot be registered with more than one LEVTI Tag Provider at the same time.
• The eligible vehicle must be registered in the EU or UK, with evidence available to prove the same.

Under this category, Eligible Toll Users must meet the following criteria:

1. Have an eligible vehicle such as a:

• Battery Electric Vehicle (BEV): A vehicle that is powered by an electric battery which can only be charged and re-charged by plugging in to an external electric power source.
• Fuel Cell Electric Vehicle (FCEV): A vehicle which is powered by a fuel cell in combination with a battery or supercapacitor, to power the vehicles electric motor.
• Plug-in Hybrid Electric Vehicle (PHEV) with CO2 emissions of 50gm per km, or less: A vehicle powered by a battery which may be charged and re-charged by plugging it in to an external electric power source as well by its on-board engine and generator.

Light goods vehicles will be eligible under this category if they meet the above criteria and have a design gross weight not exceeding 3,500 kilogrammes.

• Conventional hybrid vehicles are not covered by the Scheme.
• Electric motorcycles are included as part of the Scheme.

Under the SPSV category (i.e. Taxis, Hackneys and Limousines), the criteria for the eligible vehicle is as per the LEV Passenger Cars and Light Goods Vehicles. The available refund for SPSV’s differs however as referred below.

Under this category, Eligible Toll Users must meet the following criteria:

1. The vehicle must be a HDV (i.e. a vehicle exceeding 3,500 kg). This includes trucks, buses and coaches.
2. The vehicle must be one of the following:
   • A Compressed Natural Gas (CNG) fuelled vehicle;
   • A Liquefied Natural Gas (LNG) fuelled vehicle;
   • A Fuel Cell Electric Vehicle (FCEV);
   • Battery Electric Vehicle (BEV); or a
   • Plug-in Hybrid Electric Vehicle (PHEV);

• Conventional Hybrid Vehicles are not covered by the scheme.

The scheme refunds vary depending on the toll collection location, the toll transaction time and day, the Eligible Vehicle type (i.e. BEV, PHEV, FCEV) and class (i.e. private, light goods vehicle, SPSV and HDV). Refer to the below tables containing peak and off-peak times, and applicable scheme refunds and Maximum Refund Limit per Calendar Year (incl. Vat) as defined under the scheme.

For more information on the LEVTI scheme visit eToll.ie.

I already have a conventional hybrid. Does that qualify for the scheme?

Conventional Hybrid Vehicles will not be considered under the scheme. The vehicle must be a Battery Electric Vehicles (BEV) or Plug-in Hybrid Electric Vehicles (PHEV) vehicle with CO₂ emissions of 50gm per km or less.

When does it start?

The Scheme is an expansion on the previous Electric Vehicle Toll Incentive Scheme that commenced in June 2018; it will run until 31st December 2023 (or up to a maximum of c. 50,000 LEVs.). Vehicle toll refunds can be availed of on toll transactions that take place after the vehicle has been accepted and registered into the scheme, and after the commencement date.

When does it end?

The scheme is expected to run until the 31st December 2023. However, the scheme rules and applicable incentives / refunds are subject to change, with the new refunds and relevant terms and conditions being announced by the DoT in advance of each calendar year.

More information

• Participating Toll Tag Providers can be found here
• Scheme Terms and Conditions can be found here
• Frequently Asked Questions can be found here
• A copy of the LEVTI Information Leaflet can be found here
• For more information on Electric Vehicles and other Electric Vehicles incentives in Ireland, please visit Sustainable Energy Authority of Ireland