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Vehicle Excise and Registration Act 1994

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Changes over time for: Part II

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Changes to legislation:

Vehicle Excise and Registration Act 1994, Part II is up to date with all changes known to be in force on or before 31 October 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

Part IIU.K. Motorcycles

[F12(1)The annual rate of vehicle excise duty applicable to a motorcycle that does not exceed 450 kilograms in weight unladen is—U.K.

(a)if the cylinder capacity of the engine does not exceed 150 cubic centimetres, [F2£25;]

(b)if the vehicle is a motorbicycle and the cylinder capacity of the engine exceeds 150 cubic centimetres but does not exceed 400 cubic centimetres, [F3£55];

(c)if the vehicle is a motorbicycle and the cylinder capacity of the engine exceeds 400 cubic centimetres but does not exceed 600 cubic centimetres, [F4£84];

(d)in any other case, [F5£117].

F6(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)In this paragraph—

  • motorcycle” means a motorbicycle or a motortricycle [F7but does not include an electrically propelled vehicle],

  • motorbicycle” includes a two-wheeled motor scooter, a bicycle with an attachment for propelling it by mechanical power and a motorbicycle to which a side-car is attached, and

  • motortricycle” includes a three-wheeled motor scooter and a tricycle with an attachment for propelling it by mechanical power.

F8(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F1Sch. 1 para. 2(1) substituted for Sch. 1 para. 2(1)-(1B) (24.7.2002 with application as mentioned in s. 18(3) of the amending Act) by Finance Act 2002 (c. 23), s. 18(1)

F2Sum in Sch. 1 para. 2(1)(a) substituted (with effect in accordance with s. 24(11) of the amending Act) by Finance Act 2024 (c. 3), s. 24(10)(a)

F3Sum in Sch. 1 para. 2(1)(b) substituted (with effect in accordance with s. 24(11) of the amending Act) by Finance Act 2024 (c. 3), s. 24(10)(b)

F4Sum in Sch. 1 para. 2(1)(c) substituted (with effect in accordance with s. 24(11) of the amending Act) by Finance Act 2024 (c. 3), s. 24(10)(c)

F5Sum in Sch. 1 para. 2(1)(d) substituted (with effect in accordance with s. 24(11) of the amending Act) by Finance Act 2024 (c. 3), s. 24(10)(d)

F6Sch. 1 para. 2(2) repealed (29.4.1996 with effect as mentioned in s. 18(5) of the amending Act) by 1996 c. 8, ss. 18(2)(5), 205, Sch. 41 Pt. II(3) Note

F7Sch. 1 para. 2(3): words in the definition of “motorcycle” inserted (retrospectiveto 1.4.2001 with application as mentioned in s. 13(4) of the amending Act) by 2001 c. 9, s. 13(2)(b)(11)(14)

F8Sch. 1 para. 2(4) repealed (24.7.2002) by Finance Act 2002 (c. 23), ss. 20(2)(a), 141, Sch. 40 Pt. 1(5) (with s. 20(3))

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