# PLTX FA2018 - Practice Assessment 1 - Task 1.2 b

Registered Posts: 8
Please could someone help me with this question?
I thought the answer should be 26.4 but on the answer PDF it is 27. Is this due to rounding up?

Thanks

• Registered, MAAT, AATQB, AAT Licensed Accountant Posts: 117 Dedicated contributor 🌟 🐵 🌟
Not sure how you got 26.4. If you follow the tables, you will see that for petrol with 132g emissions, it is 27%. As the vehicle is certified to the RDE2, then there is 0% increase from that. So 27 is the correct answer.
• MAAT Posts: 86
20+(130-95)/5=27
• Registered Posts: 8
@CornishPixie But the car is a diesel not a petrol
• Registered Posts: 8
@Duchess1 Thanks! However why do you use 19 for the Petrol car but 20 for the Diesel?
• MAAT Posts: 86
you don't . emissions up to 95g/km is 19% scale charge. for anything over it is;
20 +(1% for every 5g/km)

so for the petrol car
20+((185-95)/5)=38. However, max scale charge is 37%.

for the diesel car;
20+(130*-95)/5=27
*130 is used instead of 132, as you have to round it down!
in this case no 4% charge for diesel car as it is RDE2.
• Registered Posts: 8