The additional taxable benefit and vehicle registration tax of a lease car depend in part on the CO2 emissions of the car according to the factory specifications. However, the test the manufacturer uses to determine consumption is being replaced. What does this mean for you?

The CO2 emissions according to the factory specifications and in practice have come to be further and further apart. The test used for the factory specifications, the New European Driving Cycle (NEDC) test, is therefore being replaced by the Worldwide Harmonized Light Vehicles Test Procedure (WLTP), which better approaches the situation in practice, as of 1 September of this year. The test procedure of the WLTP is better attuned to practice; for instance, it includes driving longer distances and takes consumption-increasing and reducing options into account. This way, the factory specification that is taken from the test is a better representation of the standard consumption in practice. This WLTP is used to determine, among other things, how much CO2 emissions passenger cars or small company cars produce and what their fuel consumption is. For electric cars, the WLTP determines what the action radius is. For many cars, this will mean the CO2 emissions will be higher according to the factory specifications than according to the current NEDC tests.

What does this mean for you? Nothing for the time being, because the period from September 2017 to 1 September 2018 is a transitional period in which new car models (which require type testing) will need to have two CO2 values: the WLTP CO2 value and for the calculation of the VRT, an approach to the NEDC CO2 value. The government will need to come up with a conversion key for this. As such, you can also continue comparing cars based on the ‘old’ NEDC CO2 values. As of 1 September 2018, only the WLTP value will be shown. As things stand now, the current VRT system in the Netherlands will apply until at least 31 December 2018. The Ministry of Finance first wants to monitor the initial WLTP values in the period after 1 September 2017 to see how large the effect of the WLTP in practice actually is.

Therefore, our current advice is: for your own lease scheme, use the CO2 data used to determine the height of the VRT. This way, you prevent comparing apples with oranges.

Arie Brundel, Senior Consultant Fleet Support