Does the list price for the £40k car tax threshold include on the road costs?

Does the list price for the £40k car tax threshold include or exclude on the road costs?

Asked on 6 April 2019 by Dave

Answered by Honest John
Unfortunately, it includes the additions added by the dealer, such as delivery, dealer prep and number plates, plus the manufacturer 'list price' of car and all factory extras on the date of sale and VAT. All it excludes is first year showroom tax and registration tax.
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