<P> In the Republic of Ireland, a discount of up to € 1500 on VRT for hybrids, and up to € 2500 for plugin hybrids is available until 31 December 2012 . Previously there was a potential reduction of 50% of VRT applicable before July 2008, when VRT rates were based on engine size, rather than the current CO2 emissions system . </P> <P> In Sweden there is an "Eco car" subsidy of SEK 10 000 (~ USD 1.600) cash payout to private car owners . For fringe benefit cars there is a reduction of the benefit tax of 40% for EVs & HEVs and 20% for other "Eco cars". </P> <P> Drivers of HEVs in the United Kingdom benefit from the lowest band of vehicle excise duty (car tax), which is based on carbon dioxide emissions . In central London, these vehicles are also exempt from the £ 11.5 daily London congestion charge . Due to their low levels of regulated emissions, the greenest cars are eligible for 100% discount under the current system . To be eligible the car must be on the current Power Shift Register . At present, these include the cleanest LPG and natural gas cars and most hybrid -, battery - and fuel cell - electric vehicles . </P> <P> Through to December 31, 2010, the IRS permitted the purchaser of a hybrid electric car a federal income tax credit up to $3,400 . The tax credit was to be phased out two calendar quarters after the manufacturer reached 60,000 new cars sold in the following manner: it was reduced to 50% if delivered in either the third or fourth quarter after the threshold was reached, to 25% in the fifth and sixth quarters, and 0% thereafter . </P>

Which type of motor is used in hybrid electric vehicles