However, if they are used in a public place a current tax disc must be displayed. The following vehicles are exempt from the requirement to pay 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), which is adapted and used for invalids
• 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
• 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
• Refuse carts, sweeping machines or watering machines used exclusively for cleansing public streets and roads
• Ambulances, road-rollers or fire engines
• Vehicles kept by a local authority and used exclusively for the purpose of their fire brigade service.
• Vehicles which are used exclusively for mountain and cave rescue purposes
• Vehicles which are used exclusively for underwater search and recovery purposes.