Did you know some vehicles are exempt from paying motor tax?

Is your vehicle exempt from paying motor tax in Ireland? Believe it or not quite a few vehicle types are mainly those that are involved with the rescue services, state owned and diplomatic vehicles and some public utility type vehicles.

The topic came up recently on one of my Driver CPC courses (there’s always a new question) so I decided to look into it a bit more.

There are 11 categories of exemption all of which are listed below. Information is correct as of December 2012.

Motor Tax Rates in Ireland EXEMPT VEHICLES


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


(a)               State-owned vehicles,


(b)               Diplomatic vehicles,


(c)                vehicles exempted under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (S.I. No. 353 of 1994),


(d)               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,


(e)                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,


(f)                 vehicles which are used exclusively for mountain and cave rescue purposes,


(g)               vehicles which are used exclusively for underwater search and recovery purposes,


(h)               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,


(i)                 refuse carts, sweeping machines or watering machines used exclusively for cleansing public streets and roads,


(j)                 ambulances, road-rollers or fire engines,


(k)               vehicles kept by a local authority and used exclusively for the purpose of their fire brigade service.


I’ll be putting up some more information about motor tax rates for different vehicles over the next few posts such as Motor Tax for Goods Vehicles, Private Cars, Buses and Coaches and Other Vehicles.