Paragraph 2 F1

United Kingdom

(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 F2or if the vehicle is electrically propelled F3or a zero-emission vehicle, F4£27;

(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, F5£59;

(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, F6£90;

(d)

in any other case, F7£125.

F8(2)

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

(3)

In this paragraph—

“motorcycle” means a motorbicycle or a motortricycle F9but does not include an electrically propelled F10, or zero-emission, vehicle F11of a description specified in regulations made by the Secretary of State,
“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.

F12(4)

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

Annotations

Textual amendments

F1: Sch. 1 para. 2(1) substituted for Sch. 1 para. 2(1)-(1B) (24.7.2002 with application as mentioned in s. 18(3) of the amending Act) by Finance Act 2002 (c. 23), s. 18(1)
F2: Words in Sch. 1 para. 2(1)(a) inserted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2023 (c. 1), s. 10(4)(c)(i)(7)
F3: Words in Sch. 1 para. 2(1)(a) inserted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 71(3)(e)(i)(5)
F4: Sum in Sch. 1 para. 2(1)(a) substituted (with effect in accordance with s. 92(11) of the amending Act) by Finance Act 2026 (c. 11), s. 92(10)(a)(11)
F5: Sum in Sch. 1 para. 2(1)(b) substituted (with effect in accordance with s. 92(11) of the amending Act) by Finance Act 2026 (c. 11), s. 92(10)(b)(11)
F6: Sum in Sch. 1 para. 2(1)(c) substituted (with effect in accordance with s. 92(11) of the amending Act) by Finance Act 2026 (c. 11), s. 92(10)(c)(11)
F7: Sum in Sch. 1 para. 2(1)(d) substituted (with effect in accordance with s. 92(11) of the amending Act) by Finance Act 2026 (c. 11), s. 92(10)(d)(11)
F8: Sch. 1 para. 2(2) repealed (29.4.1996 with effect as mentioned in s. 18(5) of the amending Act) by 1996 c. 8, ss. 18(2)(5), 205, Sch. 41 Pt. II(3) Note
F9: Sch. 1 para. 2(3): words in the definition of “motorcycle” inserted (retrospectiveto 1.4.2001 with application as mentioned in s. 13(4) of the amending Act) by 2001 c. 9, s. 13(2)(b)(11)(14)
F10: Words in Sch. 1 para. 2(3) inserted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 71(3)(e)(ii)(5)
F11: Words in Sch. 1 para. 2(3) inserted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2023 (c. 1), s. 10(4)(c)(ii)(7)
F12: Sch. 1 para. 2(4) repealed (24.7.2002) by Finance Act 2002 (c. 23), ss. 20(2)(a), 141, Sch. 40 Pt. 1(5) (with s. 20(3))