| A | A vehicle without automatic transmission, of any class not included in any other group. | 1, 2, 3, 4, 5, 6, 7, 8, 9 and 10 | B, C, E, F, K, L and N |
| B | A vehicle with automatic transmission, of any class not included in any other group. | 1, 2, 3, 4, 5, 6, 7, 8, 9 and 10 | E, F, K, L and N |
| C | Motor tricycle weighing not more than 450 kg. unladen, but excluding any vehicle included in group E, J, K or L. | 1, 2, 3, 4, 5, 6, 9 and 10 and, if fitted with a means for reversing, 7 and 8. | E, K and L |
| D | Motor bicycle (with or without side-car) but excluding any vehicle included in group E or K. | 1, 2, 3, 4, 5, 6, 9 and 10 | C and E |
| E | Moped. | 1, 2, 3, 4, 5, 6, 9 and 10 | — |
| F | Agricultural tractor, but excluding any vehicle included in group H. | 1, 2, 3, 4, 5, 6, 7, 9 and 10 | K |
| G | Road Roller. | 1, 2, 3, 4, 5, 6, 7, 9 and 10 | — |
| H | Track-laying vehicle steered by its tracks. | 1, 2, 3, 4, 5, 6, 9, 10 and 11 | — |
| J | Invalid carriage. | 1, 2, 3, 4, 5, 6, 9 and 10 | — |
| K | Mowing machine or pedestrian con-trolled vehicle. | 1, 2, 3, 4, 5 and 6 | — |
| L | Vehicle propelled by electrical power but excluding any vehicle included in group D, E, J or K. | 1, 2, 3, 4, 5, 6, 9 and 10 and, if fitted with a means for reversing, 7 and 8 | K |
| N | Vehicle exempted from duty under section 7(1) of the Vehicles (Excise) Act 1971. | 1, 2, 3, 4, 5 and 6 | — |