You may be interested in an article in the "money" section of the Sat. Guardian, 15th May. Apparently if you work c/o a limited company or are self employed, you can use a motorcycle as company "equipment" and make the cost of the bike ,tax deductable. If you are VAT registered , you can claim back VAT on the cost if new and from fuel used for business. I get the impression, and my accountant agrees, that the bike should only be used for the business. Unlike a company car, you are not taxed on the "benefit" of being able to use the car for private use.