Hiya.
Step one: ignore the rules.
Step two: listen to the players descriptions of what they want their PCs to do.
Step three: interpret what they want into appropriate rules/adjustments.
By trying to "get them to utilise tactics", what you are actually meaning, from what I gather, is "get them to use the mechanical rules presented". Now, your mileage may vary, but IME the former is *much* better for players. So...try to encourage them to use their imaginations in combat. Get them to think of using the surrounding terrain, lighting conditions, and other mundane things in the area (throwing a table over to block attackers, kicking a flaming brazier over to distract, or swing on a chandelier to get to the bad guy without having to fight through his guards, etc.). When they do that, you look at whatever rule is closest to that, and use it as a base for a ruling. Again, IME, teaching a player to focus on the written rules will always result in an inferior player.
Oh, and don't go easy on them. School of hard-knocks, trial by fire, let the chips fall where they may, etc...all, again IMHO, the best way for new players to learn. If you go easy on them now, while they are new, they will expect that level of 'danger' in the game as they progress. And when you start to remove the training wheels you will be left with unhappy players at best, whining little me-me-me type players at worse.
^_^
Paul L. Ming