SCHEDULES

SCHEDULE 1 Annual rates of duty

Part II Motorcycles

2

F11

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.

F22

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

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