I want to stay under £40k with my new car to avoid higher tax - are delivery charges included in the list price?

I have settled on buying a a car which, with extras, is very close to the £40,000 list price. Obviously I want to stay just below that so I don't get hit with higher tax. My understanding is that the list...

What's included in the list price of a vehicle?

Cars with a list price over £40,000 pay higher VED, so what's included in the list price?

What is the definition of 'list price' on a new car?

What is the definition of list price on a new car? Does it include the delivery charge and number plates or is it just the RRP of the car itself?