The move to the new WLTP test should not negatively impact vehicle taxation by increasing costs for the consumers. After all, the vehicle’s performance is not affected by the transition to Worldwide Harmonised Light Vehicle Test Procedure. However, WLTP will result in a higher g/km CO2 value for a specific vehicle compared to NEDC, simply because it is more rigorous than the old test.
In the transitional period, some cars in the market will only have NEDC-CO2 values, whereas the most recently approved cars will have both WLTP and correlated NEDC-CO2 values.
For example, today we could have two cars in the same class and in the same price bracket in different dealerships, both with CO2 emissions of 100g CO2/km.
As of September 2017, one car model might still have a value of 100g CO2/km using the old NEDC test, but the other car might come in at around 120g CO2/km if it is tested under the new WLTP test.
The cars are the same, except one has the latest test results. It is quite clear which one the consumer would choose if a country’s CO2-tax scheme were to remain unchanged. This would lead to a very anti-competitive situation in the market, and result in confusion for consumers.
To that end, national governments need to ensure that CO2-based taxation will be fair. If they fail to do so, the introduction of the new test procedure will increase the financial burden on consumers.
As taxation is a national competence, consumers are invited to contact their national automobile associations for more details on how this will be handled in their country.