Impact assessment

Ultra-low emission vehicles and the Worldwide Harmonised Light Vehicle Test Procedure: initial equality impact assessment

Published 29 December 2020

Project Overview

Ultra-low emission vehicles

The government announced at Autumn Budget 2018 changes to come into effect from April 2020 to introduce 11 new bands for ultra-low emission vehicles (ULEVs) in the 0-75 g/km range from 2020-21.

For CO2 bands 1 to 50, the ‘zero emissions mileage’ capability of the car as well as the CO2 emissions will need to be recorded as a new data item. Zero emission mileage is the maximum distance in miles, the hybrid car can be driven in pure electric mode.

This measure incentivises the very cleanest cars using the most advanced technologies beyond 2020 to 2021.

Some of the new bands will be based on the ‘zero emissions miles’ capability of the car. This distinguishes between ULEVs with different plug-in hybrid technologies and improved battery range.

Worldwide Light Vehicle Test Procedure

The government announced at AB18 changes were to come into effect from April 2020 about the way we test production of car emission values in respect of cars registered on or after 6 April 2020. Current testing methodology for producing car emission values is the New European Driving Cycle (NEDC) but there are flaws in this test methodology.

The government has announced NEDC is being replaced by Worldwide Light Vehicle Test Procedure (WLTP).

This will support transition to cleaner, zero and ultra-low emission cars helping to improve air quality in towns and cities and protecting the environment for the next generation.

Customer groups affected

The customer groups affected are:

  • employers
  • individuals
  • agents
  • payroll software providers

What customers will need to do

Employers and Individuals will need to submit the additional information required to identify ULEV cars.

Employers and Individuals will use existing processes in place to provide HMRC with CCT information.

Customers will need to do this from April 2020 for P46 (car) and payrolled benefits, and April 2021 for P11D.

Assessing the impact

We assessed the equality impacts on all the protected characteristic groups in line with the Equality Act and Public Sector Equality Duty and section 75 of the Northern Ireland Act:

  • racial groups
  • disabled and not disabled
  • gender
  • gender reassignment,
  • sexual orientation
  • age
  • religion or belief
  • pregnancy and maternity
  • marriage and civil partnership
  • people with dependents and those without
  • political opinion (for Northern Ireland only)
  • people who use different languages (Including Welsh Language and British Sign Language)

We do not anticipate that there will be impacts on customers within any of the protected characteristic groups. Extra support will be provided as required.

Opportunities to promote equalities

We have considered opportunities to promote equalities and good relations between people in each of the protected characteristic groups and those outside of that group. None have been identified within the scope of this project.