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.

22 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!

    1. Gary Cooney says:

      Hi,Have you a COC for it?, You won’t have to pay taxes on it if it was your for at least 6 months before entering Ireland. Our Vehicle registration tax is paid on cc, You should be exempt.

  6. Terence says:

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

    1. Gary Cooney says:

      Series production electric motorcycles are exempt from VRT until 31 December 2021.

  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

    1. Gary Cooney says:

      Hi you will VRT and VAT, The bike would need to have 6,000 km or more on the clock not to attract vat.

  8. Andrii says:

    Hi
    I’m looking for approval and registration option for my custom built electric tricycle in Ireland but there are no national scheme for custom bikes/trikes approval:
    https://www.rsa.ie/RSA/Your-Vehicle/Vehicle-Standards/Vehicle-Type-Approval-/Obtaining-type-approval-/
    Use to send plenty of letters to the minister for transport and other authorities but no result.
    Could someone advise me how to register in here or may be in Northern Ireland and after bring it back as imported trike?

    1. Gary Cooney says:

      It might be easier to get the trike approved in Northern Ireland, Book it in for an SVA, or find a dealer in the North that can do it for you.
      Here is the link
      https://www.nidirect.gov.uk/articles/motorcycle-single-vehicle-approval-msva-scheme

  9. Mark kavanagh says:

    Hi I just bought a scooter off a polish lad in Dublin with polish plates.what do I have to do to get registered in my name with Irish plates.i have log book in polish

  10. Andy Sparks says:

    Hi, I’m looking to bring a bike from UK to Ireland (Republic). It’s 2012 with 27000 miles. What will I need to pay? I understand the VRT, but I’m getting conflicting information about VAT and customs duty.
    Thanks

  11. ED says:

    Hey, I’ve just bought a lot superduke damaged , recorded as an insurance right off….
    How does this effect import to Ireland?
    Thanks…

    1. Gary Cooney says:

      If you want it on the road you need to get it certified as roadworthy, Michael Sweeney engineers can do this for you, Google them, The VRT won’t change or be any less.

  12. John mohan says:

    Hi could anyone tell me about the new rules on taking a bike into Ireland from the UK,are you charged vat along with the duty,looking at a Suzuki gsx1250 2012 what would the total cost to duty pay
    Thanks john

  13. Cristina says:

    I want to buy a motorbike in my home country which is spain and travel to Ireland (where I live) on it. Is the same process?

  14. Thomas says:

    Hi Guys,
    I have to buy a brand new motor bike 650cc from Germany. How the VRT and VAT work in Ireland?

  15. Kevin barry says:

    I plan on importing a 2013 motorcycle with 25k miles from the UK will this be subject to VAT if so what is this vat calculated on

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