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.
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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%.
