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ACCA Strategic Professional · Advanced Taxation (UK) · Taxes applicable to a given situation or course of action and their impact

Which of the following statements about the scale charge for a company van is correct under the ATX-UK tables?

The van scale charge is £4,020 and the van fuel benefit is £769, and a van with zero CO2 emissions has a 0% benefit. Vans are not charged by list-price percentage as cars are.

  1. AThe van benefit is £4,020 and the fuel benefit is £769, with zero for a zero-emission vanCorrect
  2. BThe van benefit is £769 and the fuel benefit is £4,020
  3. CThe van benefit is £4,020 for every van including zero-emission vans
  4. DThe van benefit is based on a percentage of list price

Explanation

The tables give a van scale charge of £4,020 and van fuel benefit of £769. Zero-emission vans have a 0% benefit. The options with swapped figures or list-price percentages describe cars, not vans.

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