You can use a tally for this pretty easily.

Here is the code to create a tally table view. This is super fast!!!

create View [dbo].[Tally] as

WITH

E1(N) AS (select 1 from (values (1),(1),(1),(1),(1),(1),(1),(1),(1),(1))dt(n)),

E2(N) AS (SELECT 1 FROM E1 a, E1 b), --10E+2 or 100 rows

E4(N) AS (SELECT 1 FROM E2 a, E2 b), --10E+4 or 10,000 rows max

cteTally(N) AS

(

SELECT ROW_NUMBER() OVER (ORDER BY (SELECT NULL)) FROM E4

)

select N from cteTally

GO

Now we just need to create your query. Please note that I used a cte here because we didn't have a table of data to work with.

with MyData (MyValue, Target) as

(

select 1.0, 5 union all

select 5, 5 union all

select 5.75, 5 union all

select 8, 10 union all

select 11, 15 union all

select 86.5, 90

)

select *

from MyData d

cross apply

(

select top 1 * from Tally

where N >= d.MyValue

and N % 5 = 0

order by N

) x

--EDIT--

You can read more about tally tables here. http://www.sqlservercentral.com/articles/62867/[/url]