Is the WLTP CO2 figure needed for VRT calculation?

When calculating VRT is the band rate what you pay at the WLTP CO₂ rate or the CO₂ that is on the V5?

Domnick Taaffe

Mar 2025 Filed under: VRT

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Expert answer

Hi Domnick,

If the V5 shows the WLTP CO₂ emissions, or the WLTP rate is available for the car in question, then that is what the VRT band will be based on. If the WLTP rate is not shown or not available then Revenue will apply an 'uplifting' formula to the CO₂ emissions figure in a bid to bring it up to a WLTP-equivalent value.

We go into more detail on the actual uplift formula etc. in our Guide to Importing Cars from the UK feature if you're interested, but don't hesitate to come back to us for more help if you need it.

Shane O' Donoghue - Complete Car Advisor