VAT on M50 Penalty Charges

I am recording penalty payments to efow and have a quick question relating to VAT.

I know the original charge for use (€3.70) is inclusive of VAT but I have also incurred an additional penalty for late payment hence my qusetion is the additional penalty (€3.00) also inclusive of VAT?

VAT is not applicable to toll charges according to the Eflow website

This seems a bit strange as the Eurolink Enfield toll receipts clearly show the breakdown of VAT and Charge, also the receipts from the Dundalk toll show vat. Why would the M50 be any different?

In answer to my own question: Euroling have told me that:

The M50 is Government owned and therefore not subject to VAT sing last August, however all other tolls in the country are subject to VAT at the standard rate.