When calculating the total parking capacity should you subtract the number of parking spaces allocated for disabled users from the total capacity and then work out the number of parkings required to recah the 5% threshold? Or should these be included. 

E.g. If there are a total of 1024 parking bays of which 43 bays are for disabled users. 

Should you then subtract the 43 bays making the total 981. Then 5% of 981 is 49.05 bays (i.e. 50 bays)

OR

Should you just work out 5% of 1024 parking bays is 51,2 bays (i.e. 52 bays) required. 

The difference in this case is minimal but on the project I am currently working on space comes at a premium.