Discounts on new cars can be so high (20% is common) that buying 'nearly new' or even 2-3 years old doesn't necessarily make better sense. With a new car everything is 'new', such as tyres, brakes, etc., and doesn't need replacing, which adds to the running costs of a 2-3 year old car. March will be a rush to buy new 17 reg cars. April won't because of the new tax regime.