| 1. Cycles (including motor scooters and cycles with an attachment for propelling them by mechanical power) not exceeding 8 cwt. in weight unladen— | | | |
| (a) Bicycles— | | | |
| Where the cylinder capacity of the engine thereof— | | | |
| (i) does not exceed 150 cubic centimetres | | 17 | 6 |
| (ii) exceeds 150 cubic centimetres but does not exceed 250 cubic centimetres | 1 | 17 | 6 |
| (iii) exceeds 250 cubic centimetres— | | | |
| In a case where the bicycle is one in respect of which a licence was taken out before the first day of January, nineteen hundred and thirty-three, and does not exceed 224 lbs. in weight unladen | 1 | 17 | 6 |
| In any other case | 3 | 15 | 0 |
| (b) Bicycles, if used for drawing a trailer or sidecar | 1 | 5 | 0 |
| (c) Tricycles— | | | |
| Neither constructed nor adapted for use nor used for the carriage of a driver or a passenger | 2 | 0 | 0 |
| Other tricycles | 5 | 0 | 0 |
| The duty chargeable under sub-paragraph (b) of this paragraph in respect of any bicycle shall be chargeable in addition to the duty chargeable on the bicycle under sub-paragraph (a) of this paragraph. |
