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Forums › ACCA Forums › ACCA ATX Advanced Taxation Forums › Car benefit
Hi just wondering if anyone can help please.
When working out the % for the benefit on a car i have seen in a couple of examples that they round the CO2 emmissions up say its 163 they will round up to 165 and another,
Is this the correct way to do it? whats the rule round up? round down?
Thanks
as far as I am aware you always round down to the nearest 5 or 0
base is 11%
emissions base is 100 kgms and then divide by 5 you know the drill
add 3% for diesel
thanks very much