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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Motor car benefit percentage
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
Yes – as per the study notes and lectures you always round down – that is the rule.
