I'm new to database designing. I'll use MySQL and PHP. I'm designing a database in which I have a lot of category and subcategory like given below:

Product Table
  p_id
  p_title
  category_id   F Key

Category_Table
  c_id
  c_name

Sub_category_Table
  sc_id
  sc_name
  c_id      F Key

Now, the problem is, for example, I have 8 Categories and almost over 60 subcategories with some common coloumn names and some quite different like this:

Vehicle                           // a category
  Car                          // subcategory
      id,
      cat_id
      brand_id
      model
      price
      year
      insurance_validity_date
      fuel_type

  Motorcycle                          // subcategory
      id
      cat_id
      brand_id
      model
      price
      year

  Bus/Lorry                          // subcategory
      id
      cat_id
      brand_id
      model
      price
      year
      insurance_validity_date
      fuel_type

Now I'm merging all the same columns in one table named 'Vehicle' and making a new table named 'car' to store 'insurance_validity_date, fuel_type' columns and no table for Motorcycles at all like this:

Vehicle (= Motorcycle)                           // a category
      id
      cat_id
      brand_id
      model
      price
      year

 Car/Bus                          // subcategory
      id
      insurance_validity_date
      fuel_type
      vehicle_id

It means no need to create Motorcycle table and Car and Bus will be stored in one single table. Is it right? 1. Motorcycle is a Vehicle 2. Car is a Vehicle 3. Bus is a Vehicle

'vehicle_id' will identify whether the record is about bus or car

Another example like this is for users. I've three type of users: admin, registered and guest with the following schema:

Person
  user
      id
      name
      user_name
      email
      contact_no
      password
      no_of_log_ins
      last_login_time
      registration_date
      city
      user_role_or_type_id

  business_owner
      id
      name
      user_name
      company_business_shop_name
      email
      contact_no
      address
      password
      no_of_log_ins
      last_login_time
      registration_date
      city
      user_role_or_type_id

   guest
      id
      name
      email
      contact_no
      city
      user_role_or_type_id

   admin
      id
      name
      email
      contact_no
      password
      no_of_logins
      last_login_time
      user_role_or_type_id

Now I'm merging all the same columns in one table named 'Person' and modifying 'user', 'guest' and 'admin', to store uncommon columns like this:

Person (= Guest)
      id
      name
      email
      contact_no
      city
      user_role_or_type_id

   guest
     id
     Person_id

   registered_user (or admin)
      id
      person_id
      user_name
      password
      no_of_logins
      last_login_time

          admin
             id
             registered_user_id

          user
             id                              
             registration_date
             registered_user_id

          business_owner
             id
             company_business_shop_name
             address
             registered_user_id

This model means:

1. Guest is a Person
2. Registered user is a Person (i) user is a Registered User (ii) business_owner is a Registered User

That's all what I think a solution for me. Is it a good solution? Would it not degrade the performance? Should I look for any other solution? Can any of you guide me in this regard??????