100% FYAs in respect of the purchase of zero emission goods vehicles has been extended to March/April 2025. To qualify for the relief the following conditions must be met:

• The vehicle cannot under any circumstances produce CO2 emissions when driven;
• It is designed primarily for the conveyance of goods or burden;
• The expenditure is incurred by 31 March 2025 in respect of companies, and 5 April 2025 for persons within the charge to income tax;
• The vehicle is not acquired as an asset for leasing.
• The vehicle must be unused and not second-hand.

There are various other restrictions imposed to comply with the State Aid rules. In addition, the amount of expenditure that will qualify for this relief is restricted to €85m per undertaking, or group as a whole over the life of the scheme.