It is supplied six months or less after the date of its first entry into service.
It has travelled 6,000 kilometres or less at the time of registration.
If the vehicle meets either of these criteria the vehicle is treated as a new means of transport for VAT purposes and VAT is chargeable at registration.
Retail Inc Vat & VRT
Motorcycles and Scooters registered in the republic of Ireland attract VRT in the price.
How to calculate VRT on Motorcycles and Scooters
VRT is calculated at €2.00 per CC of the engine for the first 350CC and €1.00 per CC there after.
NOTE; Vat is not applied to VRT
Example 1
Yamaha Aerox R has a 49.3CC engine, if we apply the rule above the VRT is as follows
The first 350cc is at €2.00 so
49x€2=€98
The VRT payable is €98
Example 2
Suzuki GSXR 600 has a 599CC engine, if we apply the rule above the VRT is as follows
The first 350cc is at €2.00 so
350x€2=€700
The cc of the bike is 599cc-350cc=249
249x€1=€249
€700+€249=€949 is the VRT payable on a GRXR600
Example 3
Yamaha YZF-R1 has a 998CC engine, if we apply the rule above the VRT is as follows
The first 350cc is at €2.00 so
350x€2=€700
The cc of the bike is 998cc-350cc=648
648x€1=€648
€700+€648=€1348 is the VRT payable on a Yamaha YZF-R1
VRT on second hand Motorbikes and Scooters
more than 3 months old but less than a year you get 10% discount (and may have to pay VAT)
less than 2 years, 20%
less than 3 years, 40%
less than 4 years, 50%
less than 5 years, 60%
less than 7 years, 70%
older than 10 and less than 30 years, 90%
over 30 years old has no charge
VAT on importing Second hand bikes
The important thing to remember if you are planning to import a Scooter or Motorcycle with under 6,000 Kilometres and or is under 3 months old you will be liable to pay VAT in full and that currently 23%. If the Motorbike or Scooter is 7 months old with 5,000km you’ll end up paying VAT and VRT.