Taxable benefit- motor car

Hello All,

Could someone help with this question please?

The challenge is from the part in point (2) with the need to calculate co2 emission. My calculation goes like this
205-95 divided by 5=22%. However, from the examiner answer, the emission rate used was 22%+12%=34%. I am not sure where the 12% added comes from. Can someone throw more light on this please.

Thank you ever so much for your time.

QUESTION
(ACCA Dec2015 exam)
Samson and Delilah are a married couple. Samson was born on 24 June 1964 and Delilah was born on 6 May 1962. They are both employed by Rope plc, and Delilah is also a partner in a partnership. The following information is available in respect of the tax year 2014–15:
Samson
During the tax year 2014–15, Samson was paid a gross annual salary of £112,000 in respect of his employment with Rope plc.
Delilah
(1) During the tax year 2014–15, Delilah was paid a gross annual salary of £184,000 in respect of her employment with Rope plc.
(2) Throughout the tax year 2014–15, Rope plc provided Delilah with a petrol powered motor car which has a list price of £67,200, and an official CO2 emission rate of 207 grams per kilometre. Rope plc does not provide Delilah with any fuel for private journeys. Delilah was unable to drive her motor car for a period during the tax year 2014–15 because of a skiing accident, and during this period Rope plc provided her with a chauffeur at a total cost of £9,400.