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@mashton
http://www.direct.gov.uk/en/Motoring/OwningAVehicle/HowToTaxYourVehicle/index.htm
Vehicle Tax
not ROAD Tax
Simple huh?
And, if it were road tax - how much damage to a tarmac surface does a car do vs a bike? BUT, it is not a road tax and there is no hypothecation of vehicle excise duty to the upkeep of the roads.