Motor Tax Exemption

What vehicles are exempt from paying motor tax?

The following vehicles are exempt from paying for motor tax (but must still display a valid disc): 

• 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 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 shipwreck and distress at sea. 
• Vehicles used exclusively for mountain and cave rescue purposes. 
• Vehicles used exclusively for underwater search and recovery purposes. 
• Vehicles used exclusively for the transport (whether by carriage or traction) of road construction machinery, which is built in as part of such vehicle or otherwise permanently attached thereto, carries no load except articles or materials used for the purpose of the road construction machinery and is used for not purpose other than the construction or repair of roads. 
• Refuse carts, sweeping machines or watering machines used exclusively for clean public streets and roads. 
• Ambulances, road-rollers or fire engines. 

Drivers and passengers with disabilities – Tax Relief Scheme 

A vehicle which has been admitted to the Scheme will also be entitled to an exemption from payment of annual road tax as follows: 

In the case of a new vehicle or a vehicle which is being registered in Ireland for the first time, an RF100 only needs to be submitted to the Motor Tax Office.  On the motor tax system, Revenue should automatically put a message under Revenue Exempt description as “Disabled Passengers”.

For second-hand vehicles, when the owner has applied for a motor tax exemption a Certificate of Approval will issue.  The following will need to be brought to the Motor Tax office: 

• RF111 – Change of Particulars form 
• Certificate of Approval 
• Original VRC/log book 

The Motor Tax office will then issue an exempt disc and a replacement Vehicle Registration Certificate (VRC) will be ordered for the registered owner. 

Further information

For more information, please visit the drivers and passengers with disabilities scheme please on Revenue Online or contact the Central Repayments Office on 01 738 3671. The address is: