Calculating the one-off registration tax for plug-in hybrids

Electric range was previously a factor in the calculation of the one-off registration tax for plug-in hybrids. 

On 1 July 2018, range was implemented as a factor in the calculation of deduction for weight. 

  • In the tax years 2013 and 2014, plug-in hybrids were entitled to a deduction for weight of 15 percent. 
  • On 1 January 2015, the deduction was increased to 26 percent. 
  • On 1 January 2018, the deduction was reduced to 23 percent. 
  • On 1 July 2018, it became a requirement for plug-in hybrids to have a registered electric range of at least 50 km to get the maximum deduction for weight of 23 percent. 
  • On 1 January 2022, the requirement was increased from 50 to 100 kilometres to get the maximum deduction, and the maximum deduction was reduced to 15 percent. 
  • As of 1 January 2024, plug-in hybrids no longer give entitlement to deductions for weight. 

The deduction for weight is changed as of 2024 

From 1 January 2024, plug-in hybrids no longer give entitlement to deductions for weight.