From Just Solve the File Format Problem
TAP, or Oric Tape Format, is a tape image file format associated with the Oric 8-bit home computer system.
For the case where TAP is used as a graphics container format, see Oric HIRES screen.
See also DSK (Oric).
Documentation says that files begin with some number (N) of bytes of value 0x16, followed by 0x24, where N is usually at least 8. But in actual files, N is observed to be 3 or 4.