Do I need to pay VAT importing this bike?

I am having trouble working out if the motorbike I would like to bring into Ireland from Northern Ireland requires VAT. I understand about the VRT, which should be €700+€100, but does it require VAT? The bike was first registered in NI but is an engine rebuild with only 50km on the clock. It is insured and taxed up north as a 2007 vehicle.

Fiona C (Dublin)

Jul 2022 Filed under: importing

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Expert answer

Hi Fiona,

If the bike has been in Northern Ireland since 2007 then it shouldn’t be liable for VAT, only VRT. However, if the odometer has also been reset to reflect the new engine mileage of 50km then VAT will be payable. It's possible that won't be noticed, but you shouldn't gamble on that of course.

Dave Humphreys - Complete Car Advisor
@LordHumphreys