HC Deb 10 March 1981 vol 1000 c774

Finally, I propose extending the car tax to motor cycles, scooters and mopeds. This tax is charged at 10 per cent. on the wholesale value and is in addition to VAT. There is no longer any reason why these machines should be treated any differently from motor cars. The change is estimated to raise about £10 million in 1981–82 and £15 million in a full year.

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