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

2. Strategy Remember 10% = 10/100 = 1/10  divide by 10 17.5% = 10% + 5% + 2.5% Half of 10%Half of 5% ©Mathematics Education Centre, Loughborough University

3. 17.5% 17.5% = 10%+ 5%+2.5% Half of 10%Half of 5% ©Mathematics Education Centre, Loughborough University

4. 17.5% of 2500 17.5% = 10% of 2500= 250 17.5% of 2500 = 250 + 125 + 62.5 = 437.5 Divide by 10 10%+ 5%+ 2.5% 5%5%= 250 ÷ 2 = 125 2.5%= 125 ÷ 2 = 62.5 Halve 10%Halve 5% ©Mathematics Education Centre, Loughborough University