What is the WLTP cycle?
The WLTP (Worldwide Harmonized Light Vehicle Test Procedure) is a new protocol for measuring fuel consumption and emissions of CO2 and other pollutants by vehicles.
From 2020, it will replace the NEDC (New European Driving Cycle). The differences are linked to the test conditions. Under the WLTP cycle (Worldwide harmonized Light vehicule Test Procedure) :
- Test duration will be longer - tests will last 30 minutes vs. 20 minutes currently.
- Greater distance covered + reduced stopping time - approximately 25 kms will be covered and the vehicle will only be able to stop for 13% of the test time.
- The average speed will be higher - around 47 km/h over the 25 kms to better match real-life driving conditions.
- More realistic climatic conditions - tests will be carried out at more realistic temperatures (14° at startup, then 23°)
- Weight and equipment will be taken into account - whereas the NEDC cycle did not. whereas the NEDC cycle did not take them into account, the new WTLP cycle will.
See also - WLTP cycle: How does it differ from the NEDC cycle?
What are the next important dates to remember?
The WLTP cycle has already been applied for LCVs since September 2021. The standard will be extended to passenger cars from June 2022.
To sum up:
In January 2024, a new scale of ecological penalties comes into force.
What does this mean for the 2024 environmental penalty?
With all these changes, it turns out that vehicle CO2 emission results are rising. In other words, vehicles are more polluting than they appear to be. The CO2 emissions used to calculate the ecological bonus and penalty will change, with the amount of the penalty revised upwards from next year.
In 2024, it will apply to vehicles with CO2 emissions starting at 118 g/km. That's 5g less than in 2023.
What does the WLTP standard mean in concrete terms for private customers?
The new WLTP standard will have two major consequences:
- The CO2 emission rate will be higher, which will change the vehicle's classification. Vehicles will move up a bracket, which will have an impact on the wallet.
- The scale has been revised upwards. The price of the environmental penalty increases in 2023.
What does the WLTP standard mean for companies?
The new WLTP standard will have three major consequences:
- The CO2 emission rate will be higher, which will change the vehicle's classification. The vehicles change their bracket.
- The scale has been revised upwards. The price of the environmental penalty increases in 2024.
- The price of the tax on the use of passenger vehicles for economic purposes is also rising.
Good to know, you can estimate the price of the annual tax on the use of passenger cars for annual economic purposes here.
The maximum ecological penalty increases in 2024
From January 1ᵉʳ 2024, the maximum amount of the ecological malus initially set at €50,000 will see an increase of €10,000 for vehicles emitting 194 g/km of CO2 or more. This increase reflects France's efforts to discourage the purchase of the most polluting vehicles and encourage the ecological transition. The aim is to reduce greenhouse gas emissions to meet the country's environmental objectives.
Weight tax continues, but will be lowered in 2024
The vehicle weight tax is extended for the coming year. However, it will be lowered from 1800 kg to 1600 kg from January 1ᵉʳ, 2024. The weight tax is applied at a rate of €10 per additional kilo above the trigger threshold. Electric cars are not affected by this tax.
The 2023 environmental penalty scale has been revised upwards
The 2022 scale was already higher than expected. In 2019, the threshold for triggering the ecological penalty was 117 g/km of CO2. Experts had estimated that this threshold would be lowered by 3g in 2020, but this is not the case. In 2022, the threshold for triggering the ecological penalty was 110 g/km of CO2.
Here is the new scale of the ecological penalty for 2024.
Source : Finance bill for 2024
Passenger car tax scale
The 2023 tax on the use of passenger cars for economic purposes is likely to remain unchanged from 2022.
- Exemption for vehicles emitting less than 20 g/km of CO2
- Vehicles emitting between 21g/km and 60 g/km of CO2 will be subject to a tax of €1/g.
| Fiscal horsepower | Applicable rate in euros |
|---|---|
|
Less than or equal to 3 |
750 |
|
From 4 to 6 |
1 400 |
|
From 7 to 10 |
3 000 |
|
From 11 to 15 |
3 600 |
|
Over 15 |
4 500 |
|
Source : impots.gouv.fr |
| CO2 emissions (in grams per kilometer) | Rate per gram of Co2 (in euros) for vehicles not covered by the new registration system (NEDC) | Rate per gram of Co2 (in euros) for vehicles covered by the new registration system (WLTP) |
|---|---|---|
|
Up to 20 g/km |
0 € |
0 € |
|
From 21 to 50 g/km |
1 € |
17 à 40 € |
|
From 51 to 60 g/km |
1 € |
41 à 48 € |
|
From 61 to 100 g/km |
2 € |
49 à 150 € |
|
From 101 to 120 g/km |
4,5 € |
162 à 192 € |
|
From 121 to 140 g/km |
6,5 € |
194 à 392 € |
|
From 141 to 150 g/km |
13 € |
109 à 600 € |
|
From 151 to 160 g/km |
13 € |
664 à 1 168 € |
|
From 161 to 170 g/km |
19,5 € |
1 124 à 1751 € |
|
From 171 to 190 g/km |
19,5 € |
1 813 à 3 116 € |
|
From 191 to 200 g/km |
19,5 € |
3 190 à 3 580 € |
|
From 201 to 230 g/km |
23,5 € |
3 618 à 4 968 € |
|
From 231 to 250 g/km |
23,5 € |
5 036 à 6 250 € |
|
From 251 to 270 g/km |
29 € |
6 325 à 7 747 € |
|
More than 270 g/km |
29 € |
29 € |
Revenues to finance the ecological bonus
It is estimated that 800 million euros in revenue generated in 2020 by the new calculation method.
What will these revenues be used for? To finance the ecological bonus and the conversion premium.
The ecological bonus will remain unchanged. However, its budget will be increased. In 2019, the projected budget for the ecological bonus is 260 million euros. In 2022, it has been increased by 50%, i.e. 390 million euros allocated to the 2022 ecological bonus. The remainder will be used to finance the conversion bonus, which was tightened in 2019 to benefit the least polluting vehicles.
Good to know, the conversion premium has been modified in August 2019 to favor the least polluting vehicles, notably electric.
What about plug-in hybrids?
Previously exempted from the ecological malus in the same way as electric cars, the Finance Bill for 2024 intends to suspend this exemption as well as the annual CO2 tax from 2025.
These vehicles, which emit carbon dioxide, will also be affected by the mass tax. For the annual CO2 tax, vehicles that run on E85 superethanol will benefit from an allowance based on the weight of the battery, as is already the case for the CO2 registration tax. The additional kilo will be billed :
- 10 € from 1600 to 1799 kg
- 15 € from 1800 to 1899 kg
- 20 € from 1900 to 1999 kg
- 25 € from 2000 to 2100 kg
- then €30
