Personal tax help !!

Cd83 Registered Posts: 32
Hey guys,

I have been ploughing through the practice assessments on the website in anticipation of my personal tax exam in 2 weeks.

This question is baffling me. Am I missing something here?


Car with a list price of 79,000 diesel and 201 CO2 emissions. Client pays £6,000 towards the original cost of car. Scale charge % is 37% which I got.

I also got the fuel charge of 8214 (22200 * 37%)

However when I calculate the taxable benefit on the car I get 27,010 ( 79,000 - 6,000 = 73,000 * 37% = 27,010

The AAT answer is 27,380

I am completely lost and cannot get to this answer!

Any help would be amazing.



  • Cd83
    Cd83 Registered Posts: 32
    I've just figured it out.

    The AAT answer is based on £5,000 contribution which is the maximum you can contribute.

    Ignore me
Privacy Policy