Researching base vehicles and am having difficulty understanding the road tax rates....looks like you pay upwards of £500 for the first year (?) then a lower rate . Vehicles with RRP over £40000 pay a higher fee for five years. Is this correct! I am not usually this thick, but it seems that the prices are worded to confuse! Can someone clarify for me. We wanted to buy a pre-reg, or new vehicle but the costs of tax seem to make it better to buy an older, less efficient vehicle?