• Read the question carefully.

• Decide what information you need to answer the question.

• To change a percentage to a fraction, write it as a fraction over 100. If possible, simplify the fraction.

• Example: 25% =  =

• To change a fraction to a percentage, find an equivalent fraction over 100.

• Example:  =  =  = 40%

• To work out a percentage of a number or quantity without a calculator, use equivalent fractions.

• 10% of £300 is one-tenth of £300 = £30.
• Multiply 10% to find 20%, 30%, 40%, etc.
• Halve 10% to find 5%.
• To find 17.5%, find 10%, halve to find 5%, halve again to find 2.5 %. Then add them all together.
• Example: A laptop costs £480 plus VAT at 17.5%. What's the total cost?

  10% of £480 = £48

  5% of £480 = £24

  2.5% of £480 = £12

  17.5% of £480 = £48 + £24 + £12 = £84.

  Total cost including VAT = £480 + £84 = £564

• Check your answer before you move on.