A new charge on all new petrol and diesel cars is expected to be introduced in next week's budget.
The new environmental health surcharge will be linked to nitrogen oxide and other pollutants, with higher surcharges for higher-emitting cars.
An average new diesel car, would face charges of between €215 and €430.
The average new petrol car would face charges of between €115 and €230.
The charges would likely be significantly higher for used imports.