Some vehicles do not have to pay Motor Tax (a full list of these is shown in ‘Step 1’ below).
If your vehicle if not liable for tax, you can apply for it to be given ‘exempt status’.
Note: If your vehicle was exempt from Motor Tax in the past but now no longer qualifies, you must change its ‘tax class’ as soon as possible. Find out how to change your vehicle’s tax class and start paying Motor Tax below.
Apply for ‘exempt status’ for your vehicle
To apply for exempt status on your vehicle, you must first apply to the Revenue Commissioners for the exemption. If the application is successful, you must then complete the relevant forms.
Step 1: Check that your vehicle qualifies to be exempt from motor tax
You do not have to pay Motor Tax on the following types of vehicle:
- State-owned vehicle, e.g. Garda car, ministerial car, etc.
- Diplomatic vehicle, e.g. a car for the ambassador of a foreign country.
- Vehicle for someone with a disability. This includes:
- Vehicle that is used exclusively for the transport of lifeboats, its gear and any equipment for helping an emergency at sea.
- Vehicle that is used exclusively for mountain and cave rescue.
- Ambulance or fire engine.
- Vehicle kept by a local authority and used exclusively for the purpose of its fire brigade.
- Road-roller and any vehicle that is used exclusively for the transport of road construction machinery.
- Refuse cart, sweeping machine or watering machine used exclusively for cleaning public streets and roads.
Step 2: Complete the relevant forms
For a new vehicle:
For a used or second-hand vehicle:
And for all vehicles:
Step 3: Return the forms to us
Return the completed forms to us at the address below.
You must also include all the following information:
- Evidence that your vehicle qualifies for exempt status. For example:
- A disabled driver’s certificate
- A letter of authorisation from the Revenue Commissioners
- The vehicle registration certificate or vehicle licensing certificate
- Your vehicle’s insurance details:
- Name of insurance company
- Your policy number
- The date of expiry
Step 4: We will send you an ‘exempt’ disc
The exempt disc must be displayed in the windscreen of your vehicle, in the same way as a normal tax disc.
Change the status of your vehicle and start paying Motor Tax
If your vehicle was exempt from Motor Tax in the past but now no longer qualifies, you must tell us to change its ‘tax class’ from ‘exempt’ to ‘private’ as soon as possible.
This could happen because the way in which your vehicle is used has changed, e.g. a car that was once used exclusively for mountain rescue is now being used for domestic purposes. As a result, you must now start to pay Motor tax.
To change the status of your vehicle, follow these steps:
Step 1: Complete the Charge of Particulars form RF111
Step 2: Return the form to us
Return the completed form to us at the address below.
You must also include the ‘exempt’ disc that was displayed in the windscreen of your vehicle and the vehicle registration certificate or vehicle licensing certificate.