I am starting to wonder where the logic is in the current car tax band system. My understanding of the government's stance on this is to get older, heavier polluting vehicles off the road. If this is the case, then have a look at this scenario:- I drive a 2001Y Skoda Fabia 1.4 16v, registered in May 2001. Annual CO2 based car tax £215. My friend drives a 2001X Skoda Fabia 1.4 16v, registered in January 2001. Annual engine capacity based car tax £125. These cars are exactly the same, and were probably produced in the same factory on the same production line at the same time. The difference is they were registered at crucially different times, one just before the 1st March 2001, and one just after. This is ridiculous. If the chancellor wishes to get older, heavier polluting cars off the road, then why is the older car with the same emissions paying half the annual car tax?