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




