VAT rounding

Hi everyone, just started my AAT lvl2 course a few weeks ago. Distance learning and having a bit of a hiccup working out how Osborne's website works. So I googled and found this forum to ask for help instead.
I am having a proper confusion over rounding VAT amounts. I get that you round down. I'm all for paying less tax, but...had to calculate net price and VAT for £132. I said price £105.60 VAT £26.40. Apparently I was wrong. Answer is, according to the book: £110 and VAT £22. To me it seems excessive to drop pounds rather than pennies.
I have seen this in examples earlier but paid no attention thinking it was a mistake in the book. Now I started to think I have missed some explanations in the texts earlier and I am calculating wrong.
Can someone help and explain, please?
Thanks :)

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