Schedule 3A, Part 2, paragraph 18

Vehicles, except ambulances, for the transport of persons on earth, air or sea, teleferics, chairlifts, ski-draglines, traction mechanisms for funiculars and motorbikes, as well as their accessories and spare parts, meaning any thing which falls within the commodity codes set out in the following table, provided that the sales price exceeds— as applicable— £42,000 per vehicle, £4,200 per teleferic, chairlift, ski-dragline, traction mechanism for funiculars or motorbike, or £420 per accessory or spare part,

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Source: legislation.gov.uk · retrieved 2026-08-30