Exempt Vehicles

To obtain/enquire about exemption from Motor Tax – contact:  Central Payment Office, Customs and Excise, Coolshannagh, Co Monaghan. 
Telephone:  047 62100

The following vehicles are exempt from liability to pay vehicle motor tax:

  1. State-owned vehicles
  2. Diplomatic vehicles
  3. Vehicles exempted under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (SI No 353 of 1994)
  4. 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
  5. 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
  6. Vehicles which are used exclusively for mountain and cave rescue purposes
  7. Vehicles which are used exclusively for underwater search and recovery purposes
  8. Vehicles which are 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 no purpose other than the construction or repair of roads
  9. Refuse carts, sweeping machines or watering machines used exclusively for cleansing public streets and roads
  10. Ambulances, road-rollers or fire engines
  11. Vehicles kept by a local authority and used exclusively for the purpose of their fire brigade service

The NVDF computer system should already be updated to show vehicle exemption otherwise the Motor Tax Office will have to  verify its eligibility by contacting the Revenue Commissions, Coolshannagh, Monaghan, Telephone:  047  82800 or DDA, Ballindine, Co Mayo, Telephone:  094  9364266 prior to being able to tax the vehicle as Exempt.

Should a vehicle be no longer entitled to exemption and there is still a valid disc on the vehicle, the vehicle owner should surrender the disc and the Vehicle Registration Certificate to their nearest Motor Tax Office and pay the additional monies liable for taxation at the private rate.

If you sell a vehicle and there is still a valid exempt disc on the vehicle, please arrange to hand the exempt disc into your nearest Motor Tax Office for cancellation.