SCHEDULES
SCHEDULE 1 Annual rates of duty
Part II Motorcycles
F12
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, F5£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, F6£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, F7£84;
d
in any other case, F8£117.
F22
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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.
F44
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