This has been covered tonnes on here! Some JDM's that have been first registered in the UK after 2006 have been treated differently and logged as PLG which means that you're emmissions don't seem to be counted. Therfore its very cheap...........
http://www.taxdisc.direct.gov.uk/EvlPor ... le+Enquiry
if you put your details in there it tells you, your liability and if you *cough* put someone else's in it tells you theirs..........