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Reliability of the luxury car tax gap estimate

How we make sure the luxury car tax gap estimate is reliable.

Published 3 November 2025

We seek feedback and advice about how we estimate the gap from our external and internal subject matter experts. Based on the advice, the reliability for this estimate is medium with a score of 18.

Figure 3: Reliability rating scale from very low to very high – LCT gap

The reliability rating of medium for the current luxury car tax gap estimate. The rating scale includes very low (1-10), low (11-15), medium (16-20), high (21-25), very high (26-30). The reliability rating is medium, with a score of 18.

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