Finance Bill 2019-20: HMRC publish details of how emissions will be measured for VED

Released 11 July 2019

HMRC have published a policy paper setting out rules for measuring carbon dioxide emissions for vehicle excise duty (VED) purposes.

From 1 April 2020, the carbon dioxide (CO2) emissions figure for VED will be based on the Worldwide Harmonised Light Vehicle Testing Procedure (WLTP) for all new cars.

All cars registered before 1 April 2020 will continue to use existing New European Driving Cycle (NEDC) CO2 values for Vehicle Excise Duty purposes.

View Rules to measure carbon dioxide emissions for Vehicle Excise Duty.

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