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Car benefit

Forums › ACCA Forums › ACCA ATX Advanced Taxation Forums › Car benefit

  • This topic has 2 replies, 2 voices, and was last updated 11 years ago by louibee1024.
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  • December 4, 2013 at 8:40 am #150072
    louibee1024
    Member
    • Topics: 11
    • Replies: 57
    • ☆☆

    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

    December 4, 2013 at 8:23 pm #150380
    Needs to pass
    Member
    • Topics: 9
    • Replies: 129
    • ☆☆

    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

    December 4, 2013 at 8:30 pm #150382
    louibee1024
    Member
    • Topics: 11
    • Replies: 57
    • ☆☆

    thanks very much

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