Only if it emits no more than 50 g of CO2 per kilometre in the WLTP cycle and its particulate and nitrogen oxide emissions do not exceed 80% of the strictest Euro limits, according to its certificate of conformity. A plug-in hybrid car then counts as 1 towards the target, without a bonus, and a commercial vehicle as 2. Otherwise, it is treated as high-emitting.
Read the source article: Fleet greening: tax and quotas from 2026 to 2030