请问关于路税的计算方法

在官网 Vehicle tax rates: Cars registered on or after 1 April 2017 - GOV.UK
看到说第一年路税根据CO2排放量价格不一样。然后list price超过 £40,000 的车从第二到第六年每年还有一个额外的 £355 的税。

Vehicles with a list price of more than £40,000

You have to pay an extra £355 a year if you have a car or motorhome with a ‘list price’ (the published price before any discounts) of more than £40,000. You do not have to pay this if you have a zero emission vehicle.

You only have to pay this rate for 5 years (from the second time the vehicle is taxed).

请问这里的 “第一年” 以及 “第二到第六年” 计算是以新车首次登记开始算起,还是二手车交易日算起?比如购买一辆2018年的二手车,还需要交5年的额外 £355 吗?

从新车开始算

thanks!