Aesthetic Machine Depreciation in Ireland

Aesthetic machines lose value unevenly. On our machine page figures, the used range for most of the 13 machines we track sits at roughly 20% to 75% of the new list price, with outliers at both ends: an original CoolSculpting unit can sell for about 1% of list at the bottom of its range, while the used ceiling on the EmFace is above its list price. The brand and the stage of its life cycle matter more than age.

How we calculated this

Each percentage below is simple arithmetic on figures from our machine pages: the used price low or high, divided by the new list price. These are researched ranges, not sold prices, and they are not an average of any transactions. Treat the percentages as a map of where values tend to sit, not a forecast.

Used value as a share of new list price

What the pattern says

The ceiling is not a typical price. The top of a range usually describes a recent, complete, serviced unit, and the bottom describes an old or incomplete one. A seller quoting the high end should be able to show why.

Machines with a successor fall furthest. Our CoolSculpting page notes that the original unit has been superseded by CoolSculpting Elite, which is why original units sell well below replacement cost. The same page says applicator cycles are the real cost of ownership. Value follows the cost of keeping the machine productive, not the sticker on the chassis.

Thin markets give wide ranges. The EmFace page says the used market is thin and resale pricing is not yet well established. A ceiling above list price most likely reflects a limited number of listings and possibly extras, not a machine that appreciates. Do not read it as a guarantee of anything.

Multi-purpose platforms hold better. The Stellar M22 page argues that one chassis replacing several devices is what helps it hold value. Its low end is 26% of list, against 20% for the older M22.

Brand-led demand props up the middle. Morpheus8, which the page describes as requested by patients by name, shows a low end of 42%, second only to Emsculpt Neo at 46% among the machines above.

Depreciation for your accounts is a different thing

The market value of your machine and the tax treatment of its cost are not the same figure. For tax, plant and machinery in Ireland qualifies for a wear and tear allowance. The Revenue note for guidance, as published by Chartered Accountants Ireland, says wear and tear allowances are granted on a straight-line basis over 8 years at the rate of 12.5 per cent per annum for expenditure incurred on or after 4 December 2002.

As arithmetic, on a €60,000 machine that is €7,500 a year for eight years. After three years the tax written-down figure would be €37,500. Compare that with the Morpheus8 used range above (€25,000 to €45,000) and you can see the two numbers can diverge in either direction: a sale below the tax written-down value or above it can have tax consequences. Ask your accountant how a sale is treated, and whether your own situation qualifies. This is not tax advice.

Using this when you buy

• Work back from what you could sell it for. If you pay €40,000 for a unit whose used range tops out at €45,000, you have little headroom.
• Prefer platforms whose consumables are not locked to a single seller, or at least confirm who supplies them before buying.
• Ask whether a successor model exists. It tends to lower the old model's value over time.
• Our used machine inspection checklist guidance covers the condition checks that move a unit within its range.

You can browse live listings in the classifieds to see how asking prices compare with the ranges above.

Using this when you sell

Condition and paperwork decide where in the range you land. Our guide to pricing your used machine sets out the method. When you are ready, you can list it free, with no commission, and the sell page explains the steps. If you are weighing timing, see when to replace an aesthetic machine.

Prices are indicative. Get written quotes, and inspect any machine before you buy.

Sources and notes

• Revenue note for guidance, s.284 TCA 1997 for the 12.5% over 8 years wear and tear allowance
• Revenue note for guidance, s.288 TCA 1997 for balancing allowances and charges on disposal
• Machine figures are Aesthetic Machines Ireland researched ranges, not completed-sale data.

Frequently asked questions

How fast do aesthetic machines depreciate?

Our figures do not track change over time, so we cannot give a yearly rate. They do show that used ranges for most machines sit at roughly 20% to 75% of the new list price.

Which aesthetic machines hold their value best?

On our machine page figures, Emsculpt Neo, Morpheus8 and the HydraFacial Syndeo have the highest low ends, at 46%, 42% and 40% of list. Thin markets such as EmFace are too uncertain to call.

Do aesthetic machines depreciate for tax in Ireland?

Plant and machinery generally qualifies for a wear and tear allowance of 12.5% a year over 8 years, per the Revenue note for guidance linked above. Confirm your own position with an accountant.

Why is an original CoolSculpting unit so cheap?

Our page notes it has been superseded by CoolSculpting Elite, and that treatment cycles bought per applicator are the main cost of ownership. Both push the used price down.

Can selling a machine create a tax charge?

Yes, potentially. Under the Revenue note, a balancing charge arises when sale proceeds exceed the unallowed cost, and it is capped at the allowances already given. No balancing charge arises on a disposal below €2,000, unless the buyer is a connected person.

Why is the EmFace used ceiling higher than its list price?

Our EmFace page says the used market is thin and resale pricing is not well established. A ceiling above list most likely reflects few listings or included extras, not appreciation.

How should I use used-price ranges when buying?

Work back from what you could resell for. If you pay close to the top of a range, you have little headroom, so ask what justifies the price and whether a successor model exists.