There 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.