It's a Classic Steyr-Puch Haflinger
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The Independent Online

Despite having a piffling 40bhp, 700cc, two-cylinder engine (air cooled and mounted at the back), the Haflinger boasted fully independent suspension and differential locks both front and rear (the "Let's off road!" crowd will appreciate the significance of this). Built from simple - some might even say crude - pressed-steel panels and with a tiny cab or skimpy canvas top, the Haflinger (built from 1959-1974) was low on luxury but cheap to run and repair. It retains a cult following among hairshirt hippies and hard-core Hebridean farmers alike. If only Frodo had had one, the Lord of the Rings would have been a novella.