Richard Bruton (Dublin North Central, Fine Gael)
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Question 247: To ask the Minister for Finance the precise tax computation of Irish vehicle registration tax and VAT on a new motorcycle imported from Northern Ireland on which the UK 17.5% VAT was paid. [13072/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that where a new motorcycle is deemed to be a new means of transport for VAT purposes in accordance with EU law, that is, the motorcycle was supplied six months or less after the date of first entry into service and has travelled less than 6,000 km, VAT is chargeable at the rate of 21% of the invoice price and is normally payable at the time of registration in the State. With regard to VAT charged in Northern Ireland and in line with double taxation provisions within EU member states, a refund of such VAT paid may be sought by the purchaser of the vehicle from the appropriate VAT office in that jurisdiction.

With regard to vehicle registration tax, a motorcycle is deemed to be a new means of transport where it was supplied three months or less after the date of first entry into service. VRT is charged on the registration of a motorcycle as follows: €2 per cubic centimetre in respect of the first 350 cc of engine capacity, and €1 per cubic centimetre in respect of each additional cc of engine capacity.