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Low Tide and High Tide Pennys and Halfpennys of Edward VII

In the image above, the left coin is an example of the High Tide type. The right one depicts a coin of the Low Tide type. The 1906 coin is used as an example, only 1902 pennys were struck with the Low Tide reverse. If you look at the coin on the left, you will see that the ocean horizon meets Britannia right where her left leg disappears behind her right. On the coin on the right, the ocean horizon is lower than this intersection. Low Tide coins are worth considerably more than their High Tide counterparts.

FAQ | Coins of England and Great Britain