Changes are being introduced for vehicles with a date of first registration on or after 1 September 2019.
- Worldwide Harmonised Light Vehicle Test Procedures (WLTP) changes
From 1 September 2019, WLTP becomes mandatory for the following vehicle types-
N1 - Class II
N1 - Class III
Any applications received without the WLTP lab test data for N1 and N2 vehicles will be rejected. Derogations are available (valid for registration until 28 February 2021) where the base vehicle meets the old lab test, confusingly known as the NEDC (the “New” European Drive Cycle) and has been derogated by the Vehicle Certification Agency (VCA). For more information on derogations contact VCA or the base vehicle manufacturer.
- Special Purpose (M1SP) vehicle registrations and taxation
Under changes in regulations, it becomes mandatory for all Special Purpose vehicles (M1SP- i.e. motorhomes, ambulances, armoured vehicles, wheelchair accessible vehicles and hearses) with a date of first registration on or after 1 September 2019 to supply information on CO2 emissions as part of the vehicle first registration application.
An exemption is being granted for vehicles with NEDC compliance, as these will not have been tested to WLTP. This will be available for registrations prior to 28 February 2021 where derogations are in place.
This will also mean changes to the way in which the vehicle is taxed.
Currently, a number of these vehicle registrations do not include a CO2 figure and are taxed in the Private Light Goods (PLG)/Private Heavy Goods Vehicle (PHGV tax class). This will no longer be appropriate for vehicles approved to WLTP (Euro 6d-TEMP or Euro 6d). A tax class for the vehicle based on its propulsion and use must be provided.
With the CO2 figure now becoming mandatory for WLTP approved vehicles, these vehicles will have a first year licensing rate applied based on the CO2 figure provided.
For taxing purposes, they will subsequently fall under the standard, plus additional rate, tax scheme where applicable.
The list price for the vehicle must also be entered (see Annex A)
- Multi-stage vehicles meeting WLTP are required to have two CO2 values on the final stage type approval certificate. The “NEDC equivalent” CO2 value should be used for registrations until 5 April 2020, after which the WLTP figure should be recorded.
Any application for a WLTP vehicle received with a date of first registration on or after 1 September 2019, which does not include the following will be rejected:-
A CO2 value
A tax class based on vehicle based on its propulsion and use
The correct first year license rate based on the CO2 value
The list price of the vehicle
An application without a CO2 value will not be rejected when there is:-
NEDC type approval and the final build stage Certificate of Conformity (CoC) does not have a CO2 emissions value. (Manufacturers using ECWVTA/NSSTA are required to assign a CO2 value for WLTP vehicles on the final build stage CoC).
An Individual Vehicle Approval (IVA) certificate with no CO2 value (The Driver and Vehicle Standards Agency (DVSA)) will ensure that vehicles based on WLTP chassis will have a CO2 value on the Individual Vehicle Approval (IVA) certificate.)
Heavy-Duty approval for the base vehicle.
In these cases the vehicle can be taxed as PLG/PHGV.