Road tax mix up on a BMW?

Can you tell me the technical reasons why a 2007 118d 3d is 123 g/km but after September it's 119 g/km when they seem identical cars?

BMW could not say, only said cars manufactured after September 2007 have a lower CO2. They share all the then new ECO features and engine. I have spent days online with no answer.

Thank you for facts on timing chains. My one has only 16,000 on it, but will change oil yearly after 30k.

Keep up your good work its so rare to find anyone with your wealth of knowledge today.

Asked on 15 October 2012 by lep

Answered by Honest John
The technical reason is simply that the later model was re-tested and re-certificated, maybe with different tyres. The car is taxed on the CO2 on its V5. Can't be changed.
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Great to drive and superbly built. Wide choice of models, improved from 2007 with Efficient Dynamics. 118d is super economical.