Calculating VAT no calculator 17.5% ©Mathematics Education Centre, Loughborough University

Strategy Remember 10% = 10/100 = 1/10  divide by % = 10% + 5% + 2.5% Half of 10%Half of 5% ©Mathematics Education Centre, Loughborough University

17.5% 17.5% = 10%+ 5%+2.5% Half of 10%Half of 5% ©Mathematics Education Centre, Loughborough University

17.5% of % = 10% of 2500= % of 2500 = = Divide by 10 10%+ 5%+ 2.5% 5%5%= 250 ÷ 2 = %= 125 ÷ 2 = 62.5 Halve 10%Halve 5% ©Mathematics Education Centre, Loughborough University