Firstly it's a contended service, you're only guaranteed a maximum of 30M from the cabinet to the exchange although if lightly loaded this isn't an issue. For BTW based services "For End-User Accesses selecting the "Standard" traffic option, BT Wholesale will provide a throughput level of at least 12 Mbit/s for 90% of the busy 3 hour period"
Secondly you have the overheads and layers to consider - "For example, if the reported downstream VDSL2 data rate is 40,000kbit/s and the IP packet size is 1500 bytes(i.e. Ethernet frame size at End User LAN is 1514 bytes) the maximum throughput achievable is actually 39,178kbit/s (when measured at the EU LAN i.e. no VLAN header, but including Ethernet header)." (Openreach FTTC SIN)
If that 1500 IP packet carries a useful payload of 1460 bytes of application data (wrapped up in various headers) then 39178 becomes 39178*1460/1500 = 38133 or with PPPoE possibly 1452/1500 giving 37924 or in your case 75848 of useful data throughput.
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Phil
MaxDSL - goes as fast as it can and doesn't read the line checker first.
MaxDSL diagnostics