SCHEDULE 1 Annual rates of duty
Part II Motorcycles
2
F1(1)
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, £15;
(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, £30;
(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, £45;
(d)
in any other case, £60.
F2(2)
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(3)
In this paragraph—
“motorcycle” means a motorbicycle or a motortricycle F3but 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)
F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .