If this is correct and I have no reason to believe it won’t be, one of the reasons I picked a car with no spec was for the whole reason it was under that 40k bracket, now it isn’t and going to cost me £355 extra per year. I didn’t go for the R because adding bits to make it look like the 45 would have pushed it way above the bracket. I will see what the dealer says, but I’m not over impressed TBH.