Car benefit electric mileage range

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A client has a new hybrid company car. The vehicle has co2 emissions of 18g/km. Client has provided the certificate of conformity which shows the Equivalent All Electric Range EAER as 112 km. When converted this is 69.5936miles. Benefit in kind percentage for 69m is 8% and for 70m is 5%. Is the client entitled to round up to 70 electric miles and be taxed at 5%? List price of the vehicle is high, so would make a big difference.

 

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