Dáil Éireann Debate, Tuesday - 26 November 2019
398. Deputy Michael McGrath asked the Minister for Communications, Climate Action and Environment if grants or accelerated capital allowances are available for businesses which purchase and use newly manufactured fully electric mini diggers; if this matter will be reviewed; and if he will make a statement on the matter. [49047/19]
View answerThere is a generous range of supports available to incentivise the purchase of electric vehicles. In order to qualify for the electric vehicle purchase grant, the electric vehicle must be classified as M1 (passenger vehicle) or N1 (light commercial vehicle). Electric mini diggers are not eligible for this grant and my Department has no plans to extend the grant to include them.
The accelerated capital allowance is a tax incentive scheme that promotes investment in energy efficient products and equipment. The equipment models eligible for the scheme are listed on a product register maintained by SEAI. Currently, electric mini diggers are not eligible for the scheme. This scheme is a taxation policy and therefore is within the remit of the Minister of Finance.
