Review of WLTP and vehicle taxes in the UK

February 27, 2019

This paper has been prepared by T&E in response to the consultation from HM Treasury on the review into the impact of the Worldwide harmonised Light vehicles Test Procedure (WLTP) on vehicle excise duty and company car tax.

Data comparing official NEDC and WLTP test results is sparse. Data compiled by T&E based upon just 24 models showed an average uplift in WLTP values of 23% – 36% depending on how the NEDC value was derived. Other authoritative studies also show widely differing uplifts of between 1% and 25%.