Are EV Chargers Tax Deductible in Ireland?

As electric vehicles continue to gain popularity across Ireland, more homeowners and businesses are considering installing EV chargers. But with installation costs ranging from several hundred to over a thousand euros, many are wondering: Are EV chargers tax deductible in Ireland? The answer depends on whether you're a private homeowner, a landlord, or running a business. Let’s break it down.

For Homeowners: The SEAI Grant, Not a Tax Deduction

If you're a private homeowner installing an EV charger at your residence, you can benefit from the SEAI Electric Vehicle Home Charger Grant, but not a traditional tax deduction.

SEAI Grant Overview:

• Up to €300 grant toward the purchase and installation of a home charger.
• Available to private homeowners with off-street parking and an eligible EV.
• Must use a Safe Electric registered electrician.
• You do not need to buy your car new to qualify, second-hand EVs are eligible too.

👉 Learn how to claim the SEAI grant on our step-by-step video guide

So while it’s not a tax break in the revenue sense, the grant reduces your up-front cost significantly.

For Landlords: Claiming as a Capital Allowance

If you’re a landlord installing an EV charger on a rental property, you may be able to write off the cost as a capital expense through capital allowances.

What This Means:

• The charger can be treated as an asset that improves the property.
• It’s not immediately deductible, but the cost can be spread over several years.
• Can potentially be offset against rental income to reduce tax liability.

💡 Always consult with your accountant or tax advisor before claiming capital allowances. Eligibility depends on how the charger is used and declared.

For Businesses: Yes, Tax Deductible and More

If you operate a business in Ireland, good news: installing EV chargers at your premises can offer multiple financial advantages, including tax deductibility.

Business Tax Relief Options:

Capital Allowances:

• The entire cost of the charger and installation can typically be written off over time.
• Treated similarly to other plant and machinery investments.
• Can reduce your corporation tax bill.

Accelerated Capital Allowances (ACA):

• Available for energy-efficient equipment (check SEAI’s Triple E Register).
• 100% of the cost can be written off in year one, giving immediate tax relief.

VAT Reclaim:

If your business is VAT-registered, you may be able to reclaim the VAT on the purchase and installation.

Grants:

If the chargers are installed for staff use, a separate SEAI Workplace Charging Scheme is being considered in policy discussions (although not currently live as of 2025).

Example:

If your company installs two €1,500 EV chargers at the office:

• You could deduct the full €3,000 over time or even in the same year (if ACA applies).
• Reclaim €690 in VAT (if VAT-registered at 23%).

Employee Benefits: Is Home Charger Installation Taxable?

If your employer offers to install a home EV charger for you, this could be seen as a benefit-in-kind (BIK). Meaning it's treated as part of your income and taxed accordingly.

However:

• Revenue guidance continues to evolve with green incentives.
• Employers may be able to structure this as a business expense or include it in a company car scheme.

Employers and employees alike should check with their accountant to understand the full tax implications.

Things to Keep in Mind

• Keep receipts and documentation for all charger purchases and installations.
• Confirm the equipment is eligible for capital allowances or the SEAI grant.
• Use a qualified and certified electrician, as required for both tax and grant compliance.

Final Thoughts: Yes, But It Depends

So, are EV chargers tax deductible in Ireland? Yes, but it depends on your circumstances.

• Homeowners benefit through the SEAI grant, not direct tax deductions.
• Landlords and businesses can often claim capital allowances, with businesses getting the most flexibility.
• Employers and employees have more nuanced rules to consider.

As with any financial matter, it’s a good idea to consult with your accountant or tax advisor to ensure you maximise any deductions and stay compliant with Revenue guidelines.

⚡ Need a Quote for an EV Charger?

Whether you're a homeowner, landlord, or business owner, WattCharger offers SEAI grant-approved, fully installed EV chargers across Ireland. Get in touch with our expert team today for a free, no-obligation quote.