Question 1

How is VRT calculated on a motorcycle?

Accepted Answer

By engine size, not value: €2 for each cc up to 350cc plus €1 for each cc above. The base figure is then reduced by age, from 10% (3 months to a year) to 100% (over 30 years). A 649cc bike has a base VRT of €999; at 3-4 years old you pay €475, about half.

Question 2

Do I pay VRT on a motorcycle over 30 years old?

Accepted Answer

No. The age reduction reaches 100%, so classic bikes are fully exempt. You still register the bike at an NCTS centre.

Question 3

Are electric motorcycles exempt?

Accepted Answer

Yes, fully exempt from VRT until 31 December 2026. Registration is still required.

Question 4

Does OMSP or CO2 matter for motorcycles?

Accepted Answer

No. Unlike cars, motorcycle VRT ignores market value, CO2 and NOx entirely. Only the engine size and age matter, which makes the calculation exact rather than an estimate.

Question 5

What about VAT and customs on an imported motorcycle?

Accepted Answer

Same rules as cars: from Great Britain you pay customs (10% unless UK-origin and new) and VAT at 23%; from the EU only 'new' vehicles (under 6 months or under 6,000 km) attract VAT; from Japan both customs and VAT apply.

Motorcycle VRT calculator

Motorcycle VRT questions