| Description of vehicle | Rate of duty |
|---|---|
| £ | |
| 1. Electrically propelled | 36.00 |
| 2. Not electrically propelled— | |
| (a) if first registered under the Roads Act 1920 before 1st January 1947, or which, if its first registration for taxation purposes had been effected in Northern Ireland would have been so first registered as aforesaid under the Act as in force in Northern Ireland— | |
| (i) not exceeding 6 horse-power | 30.00 |
| (ii) exceeding 6 horse-power, but not exceeding 9 horse-power—for each unit or part of a unit of horse-power | 5.00 |
| (b) other vehicles | 50.00 |