Mathematics
Advanced
50 mins
Teacher/Student led
+60 XP
What you need:
IWB/Projector/Large Screen

Calculating Discounts, VAT and Percentages of Price

Learn to calculate discounts and VAT by splitting prices into percentage parts. Work out what you pay after a discount and what you owe after tax is added on top.

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    1 - Getting Started ~4 mins

    Illustration for Getting StartedHere is a sale tag from a shop window: 30% OFF a coat priced €50.

    Before we work anything out: roughly, do you pay a bit less than €50, half of €50, or nearly nothing? And what is the quickest way you can think of to find the actual price you'd pay at the till?

    2 - Watch and Notice ~9 mins

    Look at each price bar split into its percentage parts. Look for where the discount lands, and how much of the price is left to pay. On the last one, notice that VAT is an extra part of the bar, making the total bigger, not taken away.

    Now look at VAT going the other way, added on top:

    Discounts and VAT

    3 - Try It Together ~9 mins

    Here are three more price bars, one under the other. The first is a €40 jacket with 20% off. The second is a €120 bill with 10% off. The last is a €30 net price with 23% VAT added on top.

    Read each bar together. For every bar, explain how the euro amount of each part comes from the percentage.

    More discounts and VAT

    4 - Draw the Price Bar in Your Copy ~3 mins

    COPYBOOK MOMENT

    In your maths copy, for each example draw a price bar split into its percentage parts. Beside each bar write the percentage amount in euro and the final price you'd pay.

    • €40 jacket, 20% off
    • €120 bill, 10% off
    • €30 net price, 23% VAT added

    5 - Class Challenge ~8 mins

    Today we work through these together in your copy, each one a step harder:

    • €60 coat, 20% off — find the sale price
    • €35 game, 30% off — how much is saved?
    • €120 net price, 23% VAT — find the total
    • Tricky one: €80 coat, 25% off, then 23% VAT on the new price

    Work out the price at the till for each shopping situation, showing your discount and VAT working.

    1. A €60 coat has 20% off. What is the sale price?
    2. A €35 game has 30% off. How much is saved?
    3. A net price is €120 with 23% VAT added. What is the total?
    4. A €80 coat has 25% off, then 23% VAT is added to the new price. What is the final price?

    Ways to start:

    • Find 10% first, then build up to the percentage you need.
    • For a discount, work out the part left to pay; for VAT, add the extra part on top.

    Stretch:

    • For the last one, apply the discount first, then take 23% of the new lower price — not of the original €80.
    Answers & strategies (teacher)
    1. A €60 coat has 20% off. What is the sale price? — €48 (20% of €60 = €12 off, pay €48)
    2. A €35 game has 30% off. How much is saved? — €10.50 saved (30% of €35 = €10.50)
    3. A net price is €120 with 23% VAT added. What is the total? — €147.60 (23% of €120 = €27.60 VAT, total €147.60)
    4. A €80 coat has 25% off, then 23% VAT is added to the new price. What is the final price? — €73.80 (25% off €80 = €60, then 23% of €60 = €13.80 VAT, total €73.80)
    • 20% of €60 = €12 off, pay €48
    • 30% of €35 = €10.50 saved
    • 23% of €120 = €27.60 VAT, total €147.60
    • 25% off €80 = €20 off → €60, then 23% of €60 = €13.80 VAT, total €73.80
    Pupil practice
    Module 6 · Time and Money Shape & Space
    Lesson 67 · Calculating Discounts, VAT and Percentages of Price
    Download Activity Book page (PDF)
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