private use of the car- electric powered

Hello Jilly,

For the following the car is electric zero CO2 the car is used partly for business(60%) and for private (40%)
why the model answer did not apportion for private and business use

as the answer is car benefit:
45000*2%= 900

Enzo is provided with an electric car with zero CO2 emissions on 5 April 2023, which he uses
60% for business and 40% for private purposes. Enzo’s employer also allows him to charge
the car at the office. The car had a list price of £45,000 but only cost his employer £42,000
due to purchasing cars for other employees at the same time.
What is Enzo’s car benefit for the tax year 2023/24?

Thanks,