Exempt Vehicles

How to tax a vehicle that is exempt and how to qualify for an exemption of Motor Tax.

Exempt Vehicles

The following vehicles are Exempt from liability to pay motor tax, however a current tax disc must be displayed at all times.

  1. -State-owned vehicles,
  2. -Diplomatic vehicles,
  3. -Vehicles exempted under the Disables Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (S.I. 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 the transport (whether by carriage or traction) of road construction machinery used for no purpose other than the construction or repair of roads,
  8. -Refuse carts, sweeping machines or watering machines used exclusively for cleansing public streets and roads,
  9. -Ambulances, road-rollers or fire engines,
  10. -Vehicles kept by a local authority and used exclusively for the purpose of their fire brigade service.
  11. -Vehicles, which are used, exclusively for underwater search & rescue purposes.

Taxing an Exempt Vehicle

To tax a new or imported exempt vehicle you will need:
-Completed form RF100 - this form should be give to you by your Car Dealer if purchased New or by your NCTS Centre if imported or new)
-Evidence of Exempt Status (e.g. Disabled Driver's Certificate) unless recorded as exempt at the Vehicle Registration stage
-Insurance Details

To change tax a used vehicle to exempt you will need:
-Completed Change of Particulars Form RF111 

 Download Change of Particulars Form

-Evidence of Exempt Status (as above)
-Registration Certificate/Brown Logbook
-Insurance Details

When a Change of Ownership on an Exempt Vehicle occurs, 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.

Contact Details:

Revenue Commissioners - Disabled Drivers, Coolshannagh, County Monaghan

Tel: 047 82800

047 62100

1890 606 061


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