The first thing to note is that CO2 emissions and fuel consumption are the same thing! It's just that there are already two taxes on petrol and a third might make the golden goose squeak. So they invented a new tax thinking that thickos wouldn't realise this. Thus far, most haven't!
The second thing to note is that the theoretical CO2 emissions are meaningless. They are based on a sham drive cycle which is nothing more than a random number generator. Nor does the tax system take into account how the vehicle is driven, not how many miles it covers a year.
My car is taxed under the old system whereby anything over 1549cc is taxed at a rate of £220/year. I'm in the same tax band as privately owned tractor units!! Anything under this arbitrary cut off point is taxed at half this rate. Arbitrary and unfair.
I average 43mpg and pay £220 for 8000 miles motoring.
£74 for 60mpg sounds like better value to me.
There's no rationale or fairness behind motoring taxes. Diesel is taxed less than petrol on a mass basis (which is what matters) and LPG is barely taxed at all in spite of the fact that its CO2 emissions are almost identical to petrol.
Don't get upset over fifty quid. It isn't worth it :)
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