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 Kilometers 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.

 

Revenue say

What is the correct VRT registration process?

A vehicle imported into the State, must be presented for registration at an NCTS Centre. The appointment to register at the NCTS Centre must be made within 7 days of entry into the State, and the vehicle must be registered within 30 days of entry into the State. All of the required documentation must be presented at the time of the appointment in order to register the vehicle successfully. VRT will ordinarily be charged at the time of registration, although there are reliefs and exemptions from VRT available.

From 12 September 2016 a Certificate of Conformity (CoC) must be on the Revenue system before a new vehicle can be registered. What you are purchasing a new vehicle abroad you MUST get the CoC, either in paper or electronic form, from the seller. It is advisable that you check in advance that the seller has a CoC and the other mandatory documentation available. You will not be able to register your vehicle if you do not have the CoC or the other mandatory documentation.

 

http://www.revenue.ie/en/tax/vrt/faqs-vrt.html#question2

 

VAT Liability

When is VAT due on a vehicle?

VAT is due on a new vehicle brought into the State, (or in VAT terms, a new means of transport) which meets either one of the two criteria following:

  • 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 Kilometers 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.

Revenue say

VRT Registration Process

What is the correct registration process?

A vehicle imported into the State, must be presented for registration at an NCTS Centre. The appointment to register at the NCTS Centre must be made within 7 days of entry into the State, and the vehicle must be registered within 30 days of entry into the State. All of the required documentation must be presented at the time of the appointment in order to register the vehicle successfully. VRT will ordinarily be charged at the time of registration, although there are reliefs and exemptions from VRT available.

From 12 September 2016 a Certificate of Conformity (CoC) must be on the Revenue system before a new vehicle can be registered. What you are purchasing a new vehicle abroad you MUST get the CoC, either in paper or electronic form, from the seller. It is advisable that you check in advance that the seller has a CoC and the other mandatory documentation available. You will not be able to register your vehicle if you do not have the CoC or the other mandatory documentation.

http://www.revenue.ie/en/tax/vrt/faqs-vrt.html#question2

VAT Liability

When is VAT due on a vehicle?

VAT is due on a new vehicle brought into the State, (or in VAT terms, a new means of transport) which meets either one of the two criteria following:

  • 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.

9 thoughts on “Importing a motorcycle to Ireland

  1. Fernando says:

    Hi, thanks for your great article! It did clear many of my questions 🙂

    I’ve recently moved to Ireland from outside UK/EU, and in my home country, I have a harley motorcycle I have for years. I’m very sentimental about my motorcycle and would be painful to just sell it and buy another one in Ireland.
    I’d really like to import it to Ireland, but all those taxes, forms, car tests, and so on… they sound very complicated. Do you happen to know which professional helps with personal imports?

    Thanks in advance 🙂

    1. Gary Cooney says:

      Hi

      Motorcycle, motorbike scooters and certain all terrain vehicles VRT is charged based on engine size. The rate is €2 per cc up to 350 cc and €1 per cc above 350.
      The revenue allow 10% off for each year. If you are moving to the country and own the bike for over 6 months you should be able to import it for free.
      If not follow this…
      If you folow this link you can calculate the cost of importing it
      https://www.ros.ie/evrt-enquiry/vrtenquiry.html?execution=e1s2
      You can book the VRT your Bike on this link, https://www.ncts.ie/1195

    2. John McCarthy says:

      It is not too painfull If it is old payments are not very high go to vrt calculator and you can make out not sure about outside EU but I would say if you are moving here it may not cost anything/or very little. But you will not be able to sell it for a year.
      John

  2. Bucks says:

    I want to import a motorbike from Italy. What documents do I need to have from the seller that are required by the VRT people here.

  3. Desmond. Wisley says:

    I want to import a new 50cc scooter from Thailand, can it be done

  4. Raj Pushpangadan says:

    Hi
    I am planning to import a bike from UK, coz its cheaper and better bikes on market there.

    Do we have to pay VAT/customs duty because of the brexit rule? Any help much appreciated

    Raj

  5. Jesus Climent says:

    I live in the USA where I have been the owner of a second hand Yamaha XSR900 2016 for 3 years already. My family is moving to Ireland and I have a couple of questions about bringing it with me:

    * Do I have to pay import taxes? What about VAT?
    * Where can I make sure the motorcycle is road ready? Meaning, it follows all the Irish regulations for a motorcycle (NOx, exhaust noise, …)

    Thanks!

  6. Terence says:

    Hi what about an electric motorcycle from the usa .
    Regards Terence

  7. Mark says:

    I am looking to buy a motorbike from North Ireland it’s 2014 model with 3,000 miles on the clock,can you please tell me would I have to pay VAT.Thanks

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