http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/part/II/2008-07-21Vehicle Excise and Registration Act 1994An Act to consolidate the enactments relating to vehicle excise duty and the registration of vehicles.1994-07-05texttext/xmlenStatute Law Database2024-05-28Expert Participation2008-07-21 SCHEDULESSCHEDULE 1 Annual rates of dutyPart II Motorcycles21The annual rate of vehicle excise duty applicable to a motorcycle that does not exceed 450 kilograms in weight unladen is—aif the cylinder capacity of the engine does not exceed 150 cubic centimetres, £15;bif the vehicle is a motorbicycle and the cylinder capacity of the engine exceeds 150 cubic centimetres but does not exceed 400 cubic centimetres, £33;cif the vehicle is a motorbicycle and the cylinder capacity of the engine exceeds 400 cubic centimetres but does not exceed 600 cubic centimetres, £48;din any other case, £66.2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3In this paragraph—motorcycle” means a motorbicycle or a motortricycle but 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, andmotortricycle” includes a three-wheeled motor scooter and a tricycle with an attachment for propelling it by mechanical power.4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Sch. 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with application as mentioned in s. 18(3) of the amending Act) by Finance Act 2002 (c. 23), s. 18(1)Sch. 1 para. 2(2) repealed (29.4.1996 with effect as mentioned in s. 18(5) of the amending Act) by 1996 c. 8, ss. 18(2)(5), 205, Sch. 41 Pt.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) NoteSch. 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with application as mentioned in s. 13(4) of the amending Act) by 2001 c. 9, s. 13(2)(b)(11)(14)Sch. 1 para. 2(4) repealed (24.7.2002) by Finance Act 2002 (c. 23), ss. 20(2)(a), 141, Sch. 40 Pt. 1(5) (with s. 20(3))Word in Sch. 1 para. 2(1)(b) substituted (with effect in accordance with s. 17(6) of the amending Act) by Finance Act 2008 (c. 9), s. 17(5)(a)Word in Sch. 1 para. 2(1)(c) substituted (with effect in accordance with s. 17(6) of the amending Act) by Finance Act 2008 (c. 9), s. 17(5)(b)Word in Sch. 1 para. 2(1)(d) substituted (with effect in accordance with s. 17(6) of the amending Act) by Finance Act 2008 (c. 9), s. 17(5)(c)
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<ukm:UnappliedEffect AffectingURI="http://www.legislation.gov.uk/id/ukpga/2006/49" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingNumber="49" Row="115" URI="http://www.legislation.gov.uk/id/effect/key-1ec9e184bc1a529f4ec74c349013da85" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1994/22" AffectingProvisions="s. 47(9)" AffectedExtent="E+W+S+N.I." AffectedProvisions="s. 22(1AA)" EffectId="key-1ec9e184bc1a529f4ec74c349013da85" Modified="2022-01-16T22:30:27Z" AffectedYear="1994" AffectingYear="2006" AffectedNumber="22" Type="inserted" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" RequiresApplied="true">
<ukm:AffectedTitle>Vehicle Excise and Registration Act 1994</ukm:AffectedTitle>
<ukm:AffectedProvisions>
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</ukm:AffectedProvisions>
<ukm:AffectingTitle>Road Safety Act 2006</ukm:AffectingTitle>
<ukm:AffectingProvisions>
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<ukm:CommencementAuthority>
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<ukm:Section Ref="section-61-10" URI="http://www.legislation.gov.uk/id/ukpga/2006/49/section/61/10">(10)</ukm:Section>
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<ukm:AffectedTitle>Vehicle Excise and Registration Act 1994</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-22-1BA" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/22/1BA" FoundRef="section-22">s. 22(1BA)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Road Safety Act 2006</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-47-10" URI="http://www.legislation.gov.uk/id/ukpga/2006/49/section/47/10">s. 47(10)</ukm:Section>
</ukm:AffectingProvisions>
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<ukm:Section Ref="section-61-10" URI="http://www.legislation.gov.uk/id/ukpga/2006/49/section/61/10">(10)</ukm:Section>
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</ukm:UnappliedEffect>
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<ukm:Alternatives>
<ukm:Alternative Date="2008-03-02" URI="http://www.legislation.gov.uk/ukpga/1994/22/pdfs/ukpga_19940022_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="237"/>
<ukm:BodyParagraphs Value="92"/>
<ukm:ScheduleParagraphs Value="145"/>
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<Primary>
<Schedules RestrictEndDate="2009-04-01" RestrictStartDate="2008-07-21" RestrictExtent="E+W+S+N.I.">
<Title> SCHEDULES</Title>
<Schedule DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1" NumberOfProvisions="45" RestrictEndDate="2009-07-21" id="schedule-1" RestrictStartDate="2008-07-21" RestrictExtent="E+W+S+N.I.">
<Number>SCHEDULE 1</Number>
<TitleBlock>
<Title> Annual rates of duty</Title>
</TitleBlock>
<ScheduleBody>
<Part DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/part/II/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/part/II" NumberOfProvisions="1" RestrictEndDate="2010-04-08" id="schedule-1-part-II" RestrictStartDate="2008-07-21" RestrictExtent="E+W+S+N.I.">
<Number>Part II</Number>
<Title> Motorcycles</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/2/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/2" RestrictEndDate="2010-04-08" RestrictStartDate="2008-07-21" ConfersPower="true" id="schedule-1-paragraph-2" RestrictExtent="E+W+S+N.I.">
<Pnumber>2</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/2/1/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/2/1" id="schedule-1-paragraph-2-1">
<Pnumber>
<Substitution ChangeId="d29p9942" CommentaryRef="c18030851">1</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="d29p9942" CommentaryRef="c18030851">The annual rate of vehicle excise duty applicable to a motorcycle that does not exceed 450 kilograms in weight unladen is—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/2/1/a/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/2/1/a" id="schedule-1-paragraph-2-1-a">
<Pnumber>
<Substitution ChangeId="d29p9942" CommentaryRef="c18030851">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="d29p9942" CommentaryRef="c18030851">if the cylinder capacity of the engine does not exceed 150 cubic centimetres, £15;</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/2/1/b/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/2/1/b" id="schedule-1-paragraph-2-1-b">
<Pnumber>
<Substitution ChangeId="d29p9942" CommentaryRef="c18030851">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="d29p9942" CommentaryRef="c18030851">if the vehicle is a motorbicycle and the cylinder capacity of the engine exceeds 150 cubic centimetres but does not exceed 400 cubic centimetres, </Substitution>
<Substitution ChangeId="d29p9942" CommentaryRef="c18030851">
<Substitution ChangeId="key-2b82f8e3994dcd3133beda9eb816f290-1501167599813" CommentaryRef="key-2b82f8e3994dcd3133beda9eb816f290">£33</Substitution>
</Substitution>
<Substitution ChangeId="d29p9942" CommentaryRef="c18030851">;</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/2/1/c/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/2/1/c" id="schedule-1-paragraph-2-1-c">
<Pnumber>
<Substitution ChangeId="d29p9942" CommentaryRef="c18030851">c</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="d29p9942" CommentaryRef="c18030851">if the vehicle is a motorbicycle and the cylinder capacity of the engine exceeds 400 cubic centimetres but does not exceed 600 cubic centimetres, </Substitution>
<Substitution ChangeId="d29p9942" CommentaryRef="c18030851">
<Substitution ChangeId="key-c362650f7b3e0372121ce84049964b24-1501167650741" CommentaryRef="key-c362650f7b3e0372121ce84049964b24">£48</Substitution>
</Substitution>
<Substitution ChangeId="d29p9942" CommentaryRef="c18030851">;</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/2/1/d/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/2/1/d" id="schedule-1-paragraph-2-1-d">
<Pnumber>
<Substitution ChangeId="d29p9942" CommentaryRef="c18030851">d</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="d29p9942" CommentaryRef="c18030851">in any other case, </Substitution>
<Substitution ChangeId="d29p9942" CommentaryRef="c18030851">
<Substitution ChangeId="key-8600cfc36a4f02c182f78387ca11ac40-1501167705735" CommentaryRef="key-8600cfc36a4f02c182f78387ca11ac40">£66</Substitution>
</Substitution>
<Substitution ChangeId="d29p9942" CommentaryRef="c18030851">.</Substitution>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/2/2/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/2/2" id="schedule-1-paragraph-2-2">
<Pnumber>
<CommentaryRef Ref="c12512151"/>
2
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/2/3/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/2/3" id="schedule-1-paragraph-2-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>In this paragraph—</Text>
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Term id="term-motorcycle">motorcycle</Term>
” means a motorbicycle or a motortricycle
<Addition ChangeId="d29p10007" CommentaryRef="c12512161">but does not include an electrically propelled vehicle</Addition>
,
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-motorbicycle">motorbicycle</Term>
” 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
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-motortricycle">motortricycle</Term>
” includes a three-wheeled motor scooter and a tricycle with an attachment for propelling it by mechanical power.
</Text>
</Para>
</ListItem>
</UnorderedList>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/2/4/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/2/4" id="schedule-1-paragraph-2-4">
<Pnumber>
<CommentaryRef Ref="c18030871"/>
4
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
</P1para>
</P1>
</Part>
</ScheduleBody>
</Schedule>
</Schedules>
</Primary>
<Commentaries>
<Commentary id="c18030851" Type="F">
<Para>
<Text>
Sch. 1 para. 2(1) substituted for Sch. 1 para. 2(1)-(1B) (24.7.2002 with application as mentioned in
<CitationSubRef id="c01195" CitationRef="c01196" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/18/3" SectionRef="section-18-3">s. 18(3)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c01196" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23" Title="Finance Act 2002">Finance Act 2002 (c. 23)</Citation>
,
<CitationSubRef id="c01197" CitationRef="c01196" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/18/1" SectionRef="section-18-1" Operative="true">s. 18(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c12512151" Type="F">
<Para>
<Text>
Sch. 1 para. 2(2) repealed (29.4.1996 with effect as mentioned in
<CitationSubRef id="c01211" CitationRef="c01212" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/18/5" SectionRef="section-18-5">s. 18(5)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c01212" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
,
<CitationSubRef id="c01213" CitationRef="c01212" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/18/2/5" SectionRef="section-18-2-5">ss. 18(2)(5)</CitationSubRef>
,
<CitationSubRef id="c01214" CitationRef="c01212" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/205" SectionRef="section-205">205</CitationSubRef>
,
<CitationSubRef id="c01215" CitationRef="c01212" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/41/part/II/3" Operative="true" SectionRef="schedule-41-part-II-3">Sch. 41 Pt. II(3)</CitationSubRef>
Note
</Text>
</Para>
</Commentary>
<Commentary id="c12512161" Type="F">
<Para>
<Text>
Sch. 1 para. 2(3): words in the definition of “motorcycle” inserted (
<Emphasis>retrospective</Emphasis>
to 1.4.2001 with application as mentioned in
<CitationSubRef id="c01217" CitationRef="c01218" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/section/13/4" Operative="true" SectionRef="section-13-4">s. 13(4)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/9" id="c01218" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="9">2001 c. 9</Citation>
,
<CitationSubRef id="c01219" CitationRef="c01218" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/section/13/2/b/11/14" SectionRef="section-13-2-b-11-14">s. 13(2)(b)(11)(14)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c18030871" Type="F">
<Para>
<Text>
Sch. 1 para. 2(4) repealed (24.7.2002) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c01221" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23" Title="Finance Act 2002">Finance Act 2002 (c. 23)</Citation>
,
<CitationSubRef id="c01222" CitationRef="c01221" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/20/2/a" SectionRef="section-20-2-a">ss. 20(2)(a)</CitationSubRef>
,
<CitationSubRef id="c01223" CitationRef="c01221" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/141" SectionRef="section-141">141</CitationSubRef>
,
<CitationSubRef id="c01224" CitationRef="c01221" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/40/part/1/5" SectionRef="schedule-40-part-1-5" Operative="true">Sch. 40 Pt. 1(5)</CitationSubRef>
(with
<CitationSubRef id="c01225" CitationRef="c01221" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/20/3" SectionRef="section-20-3">s. 20(3)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-2b82f8e3994dcd3133beda9eb816f290" Type="F">
<Para>
<Text>
Word in Sch. 1 para. 2(1)(b) substituted (with effect in accordance with s. 17(6) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cn8vksrb2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
,
<CitationSubRef id="cn8vksrb2-00008" CitationRef="cn8vksrb2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/17/5/a" SectionRef="section-17-5-a" Operative="true">s. 17(5)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-c362650f7b3e0372121ce84049964b24" Type="F">
<Para>
<Text>
Word in Sch. 1 para. 2(1)(c) substituted (with effect in accordance with s. 17(6) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cn8vksrb2-00015" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
,
<CitationSubRef id="cn8vksrb2-00016" CitationRef="cn8vksrb2-00015" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/17/5/b" SectionRef="section-17-5-b" Operative="true">s. 17(5)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-8600cfc36a4f02c182f78387ca11ac40" Type="F">
<Para>
<Text>
Word in Sch. 1 para. 2(1)(d) substituted (with effect in accordance with s. 17(6) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cn8vksrb2-00023" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
,
<CitationSubRef id="cn8vksrb2-00024" CitationRef="cn8vksrb2-00023" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/17/5/c" SectionRef="section-17-5-c" Operative="true">s. 17(5)(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>