The statutory power to levy tolls on national roads, to make toll bye-laws and to enter into toll agreements with private investors in respect of national roads is vested in the National Roads Authority (NRA) under Part V of the Roads Act 1993 (as amended by the Planning and Development Act 2000 and the Roads Act 2007).
Section 62 of the Roads Act 1993 specifies the categories of vehicles which are exempt from the payment of toll charges — the categories are ambulances and fire brigade vehicles together with vehicles used by the Garda Síochána or the Defence Forces in the performance of their duties. The exemption does not extend to other categories of vehicles.