HC Deb 27 April 1931 vol 251 c1401

In order to encourage the manufacture in this country of a new type of light motor bicycle which is now being rapidly developed on the Continent, I propose to introduce a special rate of duty for motor bicycles, the engines of which have a cylinder capacity not exceeding 150 cubic centimetres. The annual tax proposed for vehicles falling within this limit will be 15s. in lieu of the present rate of 30s. The concession will take effect from 1st January next, and its effect upon this year's revenue will be negligible.