The extra tax is for the first five years, whoever owns it.
It’s a stupid indiscriminate tax set at too low a level that messes up the used car market. We sold a 5 year old SLK that had very low VED and bought a three year old BMW PHEV for £28k that had the extra tax because it had an MLP of £40,200.00 when new. We get over 90mpg, run the car locally off solar and have to pay over £500 VED each year because of an MLP that nobody’s pays anyway.
Led by donkeys.