Its all down to how they are registered when they come in the country.
UK cars after 2001 (forget the exact date) are based off of emissions class.
Now seeing as its technically produced after 2001, but never available in the UK, i dont know where this emissions figure would come from. But an EP3 and a FN2 are £285 a year. So i would guess its something like post 2001, on an unknown emissions class, which defaults to the ridiculous sum of £475.
Its a grey area really. I did read someone managed (not on here i dont think) to get his import tax band changed. But was a long process.
Its £200 a year your spending extra. Not something id take lightly. Would have to be the most perfect car ever.
The cars that are down as £225, have been classed without emissions. So the old system, anything under 1.5 or whatever it was, was x amount, anything over was the higher band.
this is from the .gov site
For cars registered before 1 March 2001 the rate of vehicle tax depends on its engine size.
The rate for cars registered on or after 1 March 2001 depends onCO2 emissions and fuel type. They‘ll be taxed using the old system if this information isn‘t available.
