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Motor car benefit percentage

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Motor car benefit percentage

  • This topic has 1 reply, 2 voices, and was last updated 5 years ago by AvatarTax Tutor.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • April 19, 2021 at 9:03 pm #618250
    Avatarmainai92
    Participant
    • Topics: 11
    • Replies: 17
    • ☆

    The CO2 emissions are above the base level figure of 55 grams per kilometre. The CO2 emissions figure of 109 is rounded down to 105 so that it is divisible by five.

    –> is it always rounded down? If I did not read the key, I will round up 109 to 110 and have 1% higher than the key.

    Thank you

    April 22, 2021 at 5:32 pm #618539
    AvatarTax Tutor
    Member
    • Topics: 2
    • Replies: 3960
    • ☆☆☆☆☆

    Yes – as per the study notes and lectures you always round down – that is the rule.

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