Vehicles (Excise) Act 1971

Section 1.

SCHEDULE 1 Annual Rates of Duty on Certain Vehicles not Exceeding 8 cwt. in Weight Unladen

PART I

1 Subject to paragraph 2 below, the annual rate of duty applicable to a mechanically propelled vehicle of a description specified in the first column of Part II of this Schedule, being a vehicle which does not exceed 8 hundredweight in weight unladen, shall be the rate specified in relation to vehicles of that description in the second column of the said Part II.

2 Where a bicycle the cylinder capacity of whose engine exceeds 250 cubic centimetres—

(a) is one for which a licence was taken out before the beginning of the year 1933, and

(b) does not exceed 224 pounds in weight unladen,

it shall be treated for the purposes of this Schedule as having an engine of cylinder capacity exceeding 150, but not exceeding 250, cubic centimetres.

3 In this Schedule—

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

• " tricycle " includes a motor scooter and a tricycle with an attachment for propelling it by mechanical power.

PART II

Description of vehicle	Rate of duty
	£
1. Bicycles and tricycles of which the cylinder capacity of the engine does not exceed 150 cubic centimetres; electrically propelled bicycles; electrically propelled tricycles which do not exceed 165 pounds in weight unladen	2.50
2. Bicycles of which the cylinder capacity of the engine exceeds 150 cubic centimetres but does not exceed 250 cubic centimetres; tricycles (other than those in the foregoing paragraph) and vehicles (other than mowing machines) with more than three wheels, being tricycles and vehicles neither constructed nor adapted for use nor used for the carriage of a driver or passenger	5.00
3. Bicycles and tricycles not in the foregoing paragraphs	10.00