The BVRLA has worked with HMRC to develop a set of Frequently Asked Questions to support members with the transition to using WLTP CO2 values for Vehicle Excise Duty and Benefit-in-kind.
From 1 April 2020 the V5C will show the WLTP CO2 rate. This figure should not be used for Benefit-in-kind which still requires the old NEDC CO2 values until 6 April 2020.
The NEDC CO2 value will still be on a vehicle’s Certificate of Conformity (CoC) document and this value must be used. Despite industry efforts, government has confirmed that there will be no date changes or additions to the V5C.
Care must be taken in interpreting a Certificate of Conformity and data providers may be able to offer expert advice.
If you need more information or have any additional questions for HMRC, contact BVRLA’s Senior Policy Advisor Thomas McLennan.