It's interesting Maurice how easily we can get side tracked from the real issues in hand, namely the vagaries of car specs and the wretched levels of tax we all pay. I could add a third, that of bewildering choice in most things. And it's a serpent if you let it, making you constantly wish for the things you don't have at the expense of the things you do have. As to the other insatiable animal, the taxman forget any high-minded ideals of logic, rationale etc it's all about the money. HMRC correctly deduce if you can afford 40k for a car it's invariably a company vehicle so you must have a high-paying job and can afford to pay a swingeing amount in BiK. If a private buyer same applies, in this case an incremental 4k minimum over 10 years.