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A third way is to work out the VAT is by using proportion. You can do this with or without a calculator if you like.

First, find 10% (a tenth) by dividing by 10 - moving the figures one place to the right of the decimal point. Note the number down.

Then halve that answer to find 5% - again, note it down.

Then halve that answer to find 2.5%. You know what to do by now...

Finally, adding those three amounts together 鈥� 10% + 5% + 2.5% - gives you 17.5%.

Add this to the excluding VAT price to get the including VAT total.

Here鈥檚 an example:

Your mobile phone costs 拢59.57 ex VAT.

10% of 拢59.57 is 拢5.957. You can work this out by dividing 拢59.57 by 10

5% of 拢59.57 is 拢2.978. You can work this out by dividing 拢5.957 by 2

2.5% of 拢59.57 is 拢1.489. You can work this out by dividing 拢2.978 by 2

The VAT is:
拢5.957+ 拢2.978+ 拢1.489= 拢10.424
Round this to 2 decimal places to get 拢10.42.

Adding this to the original price of 拢59.57 gives you 拢69.99.

Now it鈥檚 your turn:

Grab a pen and a piece of paper to note down your answers. You can use a calculator if you find it tricky.

The scanner you want costs 拢127 excluding VAT.

Using the proportion method, find the price including VAT. When you鈥檝e finished, click 鈥檆heck鈥�.

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Go to the next screen to work out the VAT
exclusive price.

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