327. Deputy Michael Murphy asked the Minister for Finance if, in the context of Budget 2026, he will review the current operation of benefit-in-kind as it applies to electric vehicles, in particular the "original market value reduction" which stands at €35,000 until the end of 2025 but is due to fall to €20,000 in 2026 and €10,000 in 2027; if he will consider extending or maintaining this bonus reduction in order to support the continued uptake of electric vehicles by employers and employees. [48532/25]

Summary

327. Deputy Michael Murphy asked the Minister for Finance if, in the context of Budget 2026, he will review the current operation of benefit-in-kind as it applies to electric vehicles, in particular the "original market value reduction" which stands at €35,000 until the end of 2025 but is due to fall to €20,000 in 2026 and €10,000 in 2027; if he will consider extending or maintaining this bonus reduction in order to support the continued uptake of electric vehicles by employers and employees. [48532/25]

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