I propose to take Questions Nos. 171 and 174 together.
Ireland does not operate a special vehicle registration system for vehicles for use by Diplomats or other persons entitled to diplomatic privileges. All vehicles registered in Ireland are assigned registration numbers that follow the numbering system provided for in Statutory Instrument No. 318 of 1992 (Vehicle Registration and Taxation Regulations 1992). As such 'diplomatic plates' have no meaning or status in VRT law.
Diplomats and other persons entitled to diplomatic privileges are exempt from VRT and VAT on the purchase and registration of a vehicle provided their entitlement to this exemption is confirmed by the Department of Foreign Affairs and Trade.