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Apologies, I wasn't quite clear....
Buying a plate for your cat won't make any odds, it's based on the day/month and year the car was registerred. You can buy a 2000 car and pay less tax on a larger engine - but buying a private plate will make no differance... the DVLA aren't that slow! :)
Here is the full break down:
Any car ...
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They changed how road tax is calculated in 2001. I'm unsure of the month but at some point in 2001 the tax you pay is based on the CO2 emissions of your veichle, previously it was based on engine size.
Basically, your car will be based on emissions while your friends will be based on engine size (pre 2001 only has 2 groups... believe it's ...