Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what assessment HM Treasury has made of the effect of the new Worldwide Harmonised Light Vehicle Test Procedure emissions standard and the use of correlated New European Drive Cycle values on Company Car Tax bands.

At Autumn Budget 2017, the government announced that it would legislate, in a future Finance Bill, for the Worldwide Harmonised Light Vehicle Test Procedure (WLTP) to be introduced from April 2020.

Officials are working with industry to determine the effect of the move to WLTP and the equivalent New European Driving Cycle values.