Honda and Lexus have sold a total of 41,779 hybrid vehicles that qualify for tax relief to dealers during the first quarter of 2006, according to the US tax service.

The Internal Revenue Service (IRS) announced the figure as part of a quarterly report monitoring the sales of vehicles that qualify for relief. The amount of relief that can be claimed declines depending on the number of cars sold.

A range of hybrid vehicles purchased in the USA from the start of 2006 are given varying amounts of tax credit.

Toyota's Prius is given $3,150 worth of tax relief, while its Highlander two and four wheel drive hybrids are given $2,600.

The IRS said that consumers seeking the credit may want to buy early since the full credit is only available for a limited time.

It said: "Taxpayers may claim the full amount of the allowable credit up to the end of the first calendar quarter after the quarter in which the manufacturer records its sale of the 60,000th hybrid or advance lean burn technology.

"For the second and third calendar quarters after the quarter in which the 60,000th vehicle is sold, taxpayers may claim 50 per cent of the credit. For the fourth and fifth calendar quarters, taxpayers may claim 25 per cent of the credit. No credit is allowed after the fifth quarter."

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