I still think that you need to get on to Morgan to clear this up. It is within their powers to issue a corrected CoC for the vehicle. The dealer may have acted in good faith but you contracted to buy a car that was not going to be subject to such a high tax. If the emissions are really at that high level you will either have to pay the extra tax, return the car, or otherwise dispose of it, but if you can get a CoC that states 164 for CO2 emissions you will be OK.


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