So after the first year, in 2018, the first payment of £475 was due followed by 4 more payments in 2019, 2020, 2021 and 2022. I think everything fits together.

From the DVLA Website:-

"Vehicles with a list price of more than £40,000

You have to pay an extra £325 a year if you have a car or motorhome with a ‘list price’ (the published price before any discounts) of more than £40,000. You do not have to pay this if you have a zero emission vehicle.

You only have to pay this rate for 5 years (from the second time the vehicle is taxed)."

So on a 17 plate that's new car tax in 2017 then the extra £325 at 2018 (second car tax) followed by 19,20,21,22 at the higher rate - higher tax expiring in 2023.

However could it be sooner? If the car changed owner and was retaxed earlier in the cars life then the second time the car was taxed could be still 2017 - followed by 18,19,20,21 at the higher rate - higher tax expiring in 2022.

Just a theoretical idea - or am I a year out? It is rather confusing though.

Presumably when the car is taxed for the second time will need to be held somewhere so that's is why it is on the V5 - that should be the definitive information required.

Edited by Big John on 03/08/2020 at 22:41