For reference, we think we've found a work around for the time being.
Select a device and click Edit Details -
![Edit.JPG Edit.JPG](https://community.meraki.com/t5/image/serverpage/image-id/10224iD262AC9670B4B7DA/image-size/large?v=v2&px=999)
Under the Tags section, type in a new tag and click the "Create" option -
![New_Tag.JPG New_Tag.JPG](https://community.meraki.com/t5/image/serverpage/image-id/10225i8BA3D1186E527F4A/image-size/large?v=v2&px=999)
This new tag will now be available to all devices, but you will need to 'manually' add the tag to each device that needs it, as you cannot access the list due to the license restriction.
Let hope this helps other folks whose bosses moan about spending too much money!