[rmclachlan]

I can't see this change in tax bandings will make the slightest bit of difference. On a 40-50k car the difference in tax between the highest and the next band is around £120. So if say the car cost £40,120 as opposed to £40,000 would that stop you buying it. No, I think not. It is just another way of getting some cash out of you - it will have absolutely no effect at all.