The vehicle list price at time of purchase including extras was a shade under 40,000 but due to price increases and spec changes this went over 40,000 by the date of first registration. The issue is that the dealer knew we were trying to keep the car under 40,000 for the road tax issue but failed to mention that if there was an increase that took it over 40,000 at the date of registration we would incur the additional VED.