Motor Tax Exemptions

Vehicles exempt from paying motor tax

A current tax disc must still be displayed at all times.

  • State-owned vehicles,
  • Diplomatic vehicles,
  • Vehicles exempted under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (S.I. No. 353 of 1994),
  • Vehicles (including any cycle with an attachment for propelling it by mechanical power) not exceeding 400 kilograms in weight unladen adapted and used for invalids,
  • Vehicles which are used exclusively for the transport (whether by carriage or traction) of lifeboats and their gear or any equipment for affording assistance towards the preservation of life and property in cases of ship-wreck and distress at sea,
  • Vehicles which are used exclusively for mountain and cave rescue purposes,
  • Vehicles which are used exclusively for the transport (whether by carriage or traction) of road construction machinery used for no purpose other than the construction or repair of roads,
  • Refuse carts, sweeping machines or watering machines used exclusively for cleansing public streets and roads,
  • Ambulances, road-rollers or fire engines,
  • Vehicles kept by a local authority and used exclusively for the purpose of their fire brigade service.

Taxing an Exempt Vehicle 

To tax a new or imported exempt vehicle you will need:

  • Completed form RF100
  • Evidence of Exempt Status (e.g. Disabled Driver's Certificate) unless recorded as exempt at the vehicle registration stage
  • Insurance Details

To tax a used vehicle as exempt you will need:

  • Completed Form RF111
  • Evidence of Exempt Status (as above)
  • Registration Certificate/Brown Logbook

Change of tax class from exempt to private 

If you have bought a previously exempt vehicle you will need to carry out the following

  • Complete form RF111
  • Registration Certificate or Brown Logbook (vehicles pre 1993)
  • Appropriate Fee
  • The exempt disc should also be surrendered

Note: At change of ownership stage on an exempt vehicle, the tax class changes to private and the current tax disc becomes null and void. The new owner is then liable for the tax from the first day of the month in which the sale took place.