In message , Warwick writes
How would you propose measuring CO2 emissions in the MOT centre? You can't just sit there revving the engine with a probe up the exhaust, you need a test which accounts for weight, aerodynamics and gearing.
You could probably get an approximation using a rolling road, the car's weight and the manufacturer's original drag data, but if Saxo boy has lowered it, fitted wider tyres and the spoiler off a Klingon warship that's going to be well out.
Or, the tax could go on fuel where it precisely relates to CO2 emitted.