Anyone know how this new car tax thing works for cars over £40k? I get that a new car, even if it's under £40k but goes over with options, gets charged 5 years increased tax. 1st year more and then 4 consecutive years after. Something like the usual tax rate and then £310 additional. What if the car's a pre-reg and therefore I'd be the 2nd owner after the dealer? Do I still cop the increased tax even though I'm not buying it new? The other one was, what if the car was over £40k new and I buy it used at less than £40k, say £38k, do I still cop for the increased tax? First world problems I know.