Vehicle Excise Duty
According to tests by the Environmental Protection Agency (EPA) and on the European combined cycle, fuel economy is slightly higher overall than the lower-powered non-hybrid LS; the LS 600h L also receives a U.S. Super Ultra Low Emission Vehicle (SULEV) rating. European emissions standards testing has listed the LS 600h L's CO2 emissions at 219g/km, and the vehicle is listed under the United Kingdom's Vehicle Excise Duty tax band F. According to EPA testing, the LS 600h L earns an energy impact score of 16.3 barrels of petroleum gasoline per year, with a carbon footprint of 8.7 tons of CO2 emitted per year. Japanese drivers pay the top level road tax, the same amount that Toyota Century owners pay.