The WLTP standard isn't new. New vehicles have been homologated according to the WLTP method since September 2018. This new testing method gives a more accurate account of consumption data and the resulting CO2 emissions of the vehicle. As this switch to the new WLTP standard has a significant impact on the CO2 values of the vehicle and therefore on the entire tax system, a temporary NEDC-Correlated (NEDC-2.0) value was used as a transitional measure.
This “back-translated” NEDC value will no longer be used starting 1 January 2021. On that date, WLTP in Belgium will become the new CO2 standard by law. However, car manufacturers are still allowed to communicate an NEDC 2.0 value in addition to the new WLTP value until 31 December 2021. What is more, this is mandatory until the end of 2022 for plug-in hybrids with emissions of up to 50 g/km. This means that some vehicles will have two CO2 values in 2021 and, in the case of PHEVs, even in 2022.
Two CO2 values
It goes without saying that the lowest CO2 value translates into more favourable taxation. The federal government has decided that the owner of the vehicle can decide which one to use if a manufacturer communicates both CO2 standards in 2021. In the interest of our customers and their drivers, Athlon has opted to always take the most favourable value to calculate all required tax parameters. This means an optimal tax deduction, a lower CO2 contribution and lower Benefit in Kind.
Our online quote system has been set up this way starting from 1 January 2021. If the importer only communicates the WLTP standard, that's the CO2 value that will be applied. The fuel efficiency and emissions data communicated on the certificate of conformity (COC) are determining.
Everything remains the same for the vehicle registration tax (TMC in French) and the yearly vehicle tax. In the case of operational leasing, the car is registered by the leasing company and vehicle taxes are calculated based on engine capacity and the output of the combustion engine. CO2 emissions have no impact in this case.
For your fleet vehicles that are already on the road today, nothing changes either: vehicles registered until 31 December 2020 will in any case retain their NEDC homologation.
You can find clear and complete answers to all your questions regarding the transition to WLTP in a comprehensive Q&A document we have drawn up which is available by simple request to your usual Athlon contact.
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