Chapter 9 – Employment Income – ACCA Taxation (TX-UK) lectures
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Electric car percentages are wrong in the tax rates of open tution.
i request the lecturer to correct the notes regarding the percentages, they have been done wrong or not explained in more detail which has led to this confusion of percentages for CO2 (55 grams above = 16%).
BPP materials say to take 16%, I presume should be 16
I agree, Lectures part 3 incorrect, the Co2 is above 55g and the 16% applies .
Therefore Lewis (using 29% x 8/12x List price)= 2610
Nico (using 37% x List price) =6068
Sebastian (using 29%(16+9+4) x List price) =4060
Has anyone noticed a discrepancy in Q16 that is to be done at the end of the chapter?
I noticed that the official rate stated in the question in 2.25% ?
Well it does say ‘Assume’, so you’re left with no choice but to use that instead of 2% as per the Rates and Allowances pages at the front of the exam!
In the lection 4 in the question about car benefits it seems like 22/23 Car benefit percentage (55 grams per kilometre 15% instead of new 16%) are used, which impacts the results for Lewis, Nico and Sebastian.
One issue to flag, part 3 states the electric range % as 2,5,7,12,15, it should be 2,5,8,12,14
https://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f6/examinable-documents/uk.html#
Sorry, didn’t watch to end, shouldn’t we also be adding 16% for CO2 rather than 15%?
By taking off 55 that is the 16% bracket.
I thought I was going mad but I’ve noticed this as well. It should be 16%.