Personal Tax Assessment 1 Question 2

skandwm15

Please could someone explain how this answer is reached:

Sam has a diesel car available for 12 months, the car was registered on 01/02/2020.
CO2 emissions 157 g/km
Cost price £30,000
List price £36,000
Employee Contribution to car use £6000
Scale charge 36%

Calculate the taxable benefits for 2020/21
The answer is £11,160


I've been doing 36,000 - 6,000 = 30,000 x36% = £10,800

skandwm15

I have the answer.
The list price can be reduced by a maximum of £5,000 for any capital deduction made by the employee.


£36,000 - £5,000 = £31,000
£31,000 x 36% = £11,160