Emissions measurement change for plug-in hybrids -impact on vehicle tax.

The new requirement takes account more of situations where the car is driven with an internal combustion engine. This means that the WLTP emission and consumption figures for new plug-in hybrids will be higher than before, even if the actual fuel economy of the car model itself does not change. The change in measurement will increase the CO2 emissions and consumption figures for plug-in hybrids and thus the car tax payable on the vehicle.

The change will have no impact on the consumption and emissions data of already registered plug-in hybrids.

The Euro 6e-bis emission level requirement enters into force in stages between 2025 and 2028. The emission level requirement that entered into force on 1 January 2025 will apply to all new plug-in hybrids that are type-approved after 1.1.2025. From 1 January 2026, all plug-in hybrids sold and delivered must be type-approved to the new emission measurement method. However, some cars may be sold with the old CO2 data for a transitional period until the end of 2027 on the basis of so-called tail permits.

The change may affect the amount of car tax on vehicles already ordered. The higher taxable value of a vehicle may also have an impact on leasing and the taxable value of a company car. For a larger-battery rechargeable hybrid passenger car, the impact on the price of the car is typically a few hundred euros.

The final emission value and the resulting tax will only be known at the time of delivery/registration of the car. No action is required by the customer, we will automatically calculate the lease price to reflect the changed car tax before the contract comes into force. Any change will be reflected in the tax value calculation, which will be submitted in the normal process after the delivery of the car.

Below are examples illustrating the impact of CO2 emissions on car tax for different car price categories and CO2 emissions, on leasing for different contract periods and on the taxable value of a company car. The actual CO2 emissions for each car model are confirmed at the latest at the time of registration/delivery of the car.

You can also contact Ayvens for help on the impact of the change on your company's car policy.