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Sch. 1 para. 2(2) repealed (29.4.1996 with effect as mentioned in s. 18(5) of the amending Act) by 1996 c. 8, ss. 18(2)(5), 205, Sch. 41 Pt.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

Sch. 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Sch. 1 para. 2(4) repealed (24.7.2002) by Finance Act 2002 (c. 23), ss. 20(2)(a), 141, Sch. 40 Pt. 1(5) (with s. 20(3))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. 44(7) of the amending Act) by Finance Act 2018 (c. 3), s. 44(6)(b)

Word in Sch. 1 para. 2(1)(c) substituted (with effect in accordance with s. 44(7) of the amending Act) by Finance Act 2018 (c. 3), s. 44(6)(c)

Word in Sch. 1 para. 2(1)(d) substituted (with effect in accordance with s. 44(7) of the amending Act) by Finance Act 2018 (c. 3), s. 44(6)(d)

Word in Sch. 1 para. 2(1)(a) substituted (with effect in accordance with s. 44(7) of the amending Act) by Finance Act 2018 (c. 3), s. 44(6)(a)

http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/part/II/2018-03-15Vehicle 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 Participation2018-03-15 SCHEDULESSCHEDULE 1 Annual rates of dutyPart II Motorcycles21

The annual rate of vehicle excise duty applicable to a motorcycle that does not exceed 450 kilograms in weight unladen is—

a

if the cylinder capacity of the engine does not exceed 150 cubic centimetres, £19;

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, £42;

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, £64;

d

in any other case, £88.

2

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

In 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, and

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

4

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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<note class="commentary F" eId="c18030851">
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Sch. 1 para. 2(1) substituted for Sch. 1 para. 2(1)-(1B) (24.7.2002 with application as mentioned in
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of the amending Act) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2002/23">Finance Act 2002 (c. 23)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2002/23/section/18/1">s. 18(1)</ref>
</p>
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<note class="commentary F" eId="c12512151">
<p>
Sch. 1 para. 2(2) repealed (29.4.1996 with effect as mentioned in
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/18/5">s. 18(5)</ref>
of the amending Act) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/8">1996 c. 8</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/18/2/5">ss. 18(2)(5)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/205">205</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/41/part/II/3">Sch. 41 Pt. II(3)</ref>
Note
</p>
</note>
<note class="commentary F" eId="c12512161">
<p>
Sch. 1 para. 2(3): words in the definition of “motorcycle” inserted (
<em>retrospective</em>
to 1.4.2001 with application as mentioned in
<ref href="http://www.legislation.gov.uk/id/ukpga/2001/9/section/13/4">s. 13(4)</ref>
of the amending Act) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2001/9">2001 c. 9</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2001/9/section/13/2/b/11/14">s. 13(2)(b)(11)(14)</ref>
</p>
</note>
<note class="commentary F" eId="c18030871">
<p>
Sch. 1 para. 2(4) repealed (24.7.2002) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2002/23">Finance Act 2002 (c. 23)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2002/23/section/20/2/a">ss. 20(2)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2002/23/section/141">141</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/40/part/1/5">Sch. 40 Pt. 1(5)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/2002/23/section/20/3">s. 20(3)</ref>
)
</p>
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<p>
Word in Sch. 1 para. 2(1)(b) substituted (with effect in accordance with s. 44(7) of the amending Act) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/3">Finance Act 2018 (c. 3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/3/section/44/6/b">s. 44(6)(b)</ref>
</p>
</note>
<note class="commentary F" eId="key-81d9dc4bd4994897f17d4a5700fc2794">
<p>
Word in Sch. 1 para. 2(1)(c) substituted (with effect in accordance with s. 44(7) of the amending Act) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/3">Finance Act 2018 (c. 3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/3/section/44/6/c">s. 44(6)(c)</ref>
</p>
</note>
<note class="commentary F" eId="key-0ebfa031a2f3fefeb2b193adba637597">
<p>
Word in Sch. 1 para. 2(1)(d) substituted (with effect in accordance with s. 44(7) of the amending Act) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/3">Finance Act 2018 (c. 3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/3/section/44/6/d">s. 44(6)(d)</ref>
</p>
</note>
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<p>
Word in Sch. 1 para. 2(1)(a) substituted (with effect in accordance with s. 44(7) of the amending Act) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/3">Finance Act 2018 (c. 3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/3/section/44/6/a">s. 44(6)(a)</ref>
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<heading> SCHEDULES</heading>
<hcontainer name="schedule" eId="schedule-1" period="#period2">
<num>SCHEDULE 1</num>
<heading> Annual rates of duty</heading>
<part eId="schedule-1-part-II" period="#period2">
<num>Part II</num>
<heading> Motorcycles</heading>
<paragraph eId="schedule-1-paragraph-2" period="#period2">
<num>
<ins class="substitution d29p9942 first">
<noteRef href="#c18030851" marker="F1" class="commentary attribute F"/>
2
</ins>
</num>
<subparagraph eId="schedule-1-paragraph-2-1">
<num>
<ins class="substitution d29p9942">1</ins>
</num>
<intro>
<p>
<ins class="substitution d29p9942">The annual rate of vehicle excise duty applicable to a motorcycle that does not exceed 450 kilograms in weight unladen is—</ins>
</p>
</intro>
<paragraph eId="schedule-1-paragraph-2-1-a">
<num>
<ins class="substitution d29p9942">a</ins>
</num>
<content>
<p>
<ins class="substitution d29p9942">if the cylinder capacity of the engine does not exceed 150 cubic centimetres, </ins>
<ins class="substitution d29p9942">
<ins class="substitution key-91c9ed82686f6505d6c2e80803e07c23-1528461116723 first last">
<noteRef href="#key-91c9ed82686f6505d6c2e80803e07c23" marker="F8" class="commentary attribute F"/>
£19
</ins>
</ins>
<ins class="substitution d29p9942">;</ins>
</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-2-1-b">
<num>
<ins class="substitution d29p9942">b</ins>
</num>
<content>
<p>
<ins class="substitution d29p9942">if the vehicle is a motorbicycle and the cylinder capacity of the engine exceeds 150 cubic centimetres but does not exceed 400 cubic centimetres, </ins>
<ins class="substitution d29p9942">
<ins class="substitution key-b8a1ee50713beecb7169d35e5a30f4fe-1528459817955 first last">
<noteRef href="#key-b8a1ee50713beecb7169d35e5a30f4fe" marker="F5" class="commentary attribute F"/>
£42
</ins>
</ins>
<ins class="substitution d29p9942">;</ins>
</p>
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<paragraph eId="schedule-1-paragraph-2-1-c">
<num>
<ins class="substitution d29p9942">c</ins>
</num>
<content>
<p>
<ins class="substitution d29p9942">if the vehicle is a motorbicycle and the cylinder capacity of the engine exceeds 400 cubic centimetres but does not exceed 600 cubic centimetres, </ins>
<ins class="substitution d29p9942">
<ins class="substitution key-81d9dc4bd4994897f17d4a5700fc2794-1528459963270 first last">
<noteRef href="#key-81d9dc4bd4994897f17d4a5700fc2794" marker="F6" class="commentary attribute F"/>
£64
</ins>
</ins>
<ins class="substitution d29p9942">;</ins>
</p>
</content>
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<paragraph eId="schedule-1-paragraph-2-1-d">
<num>
<ins class="substitution d29p9942">d</ins>
</num>
<content>
<p>
<ins class="substitution d29p9942">in any other case, </ins>
<ins class="substitution d29p9942">
<ins class="substitution key-0ebfa031a2f3fefeb2b193adba637597-1528460523561 first last">
<noteRef href="#key-0ebfa031a2f3fefeb2b193adba637597" marker="F7" class="commentary attribute F"/>
£88
</ins>
</ins>
<ins class="substitution d29p9942">.</ins>
</p>
</content>
</paragraph>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-2-2">
<num>
<noteRef href="#c12512151" marker="F2" class="commentary F"/>
<ins class="substitution d29p9942">2</ins>
</num>
<content>
<p>
<ins class="substitution d29p9942">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-2-3">
<num>
<ins class="substitution d29p9942">3</ins>
</num>
<content>
<p>
<ins class="substitution d29p9942">In this paragraph—</ins>
</p>
<blockList class="unordered">
<item>
<p>
<ins class="substitution d29p9942"></ins>
<term refersTo="#term-motorcycle">
<ins class="substitution d29p9942">motorcycle</ins>
</term>
<ins class="substitution d29p9942">” means a motorbicycle or a motortricycle </ins>
<ins class="substitution d29p9942">
<ins class="d29p10007 first last">
<noteRef href="#c12512161" marker="F3" class="commentary attribute F"/>
but does not include an electrically propelled vehicle
</ins>
</ins>
<ins class="substitution d29p9942">,</ins>
</p>
</item>
<item>
<p>
<ins class="substitution d29p9942"></ins>
<term refersTo="#term-motorbicycle">
<ins class="substitution d29p9942">motorbicycle</ins>
</term>
<ins class="substitution d29p9942">” 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</ins>
</p>
</item>
<item>
<p>
<ins class="substitution d29p9942"></ins>
<term refersTo="#term-motortricycle">
<ins class="substitution d29p9942">motortricycle</ins>
</term>
<ins class="substitution d29p9942">” includes a three-wheeled motor scooter and a tricycle with an attachment for propelling it by mechanical power.</ins>
</p>
</item>
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</subparagraph>
<subparagraph eId="schedule-1-paragraph-2-4">
<num>
<noteRef href="#c18030871" marker="F4" class="commentary F"/>
<ins class="substitution d29p9942">4</ins>
</num>
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<p>
<ins class="substitution d29p9942 last">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</ins>
</p>
</content>
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