01

Calculations

What is X% of Y?

% of =

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X is what % of Y?

is what % of =

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Percentage Change (from X to Y)

From to =

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Increase / Decrease by %

% =

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X out of Y — as a percentage

out of =

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X is Y% of what number?

is % of =

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02

Tips

Reverse Percentage

To find the original value before a percentage increase, divide the new amount by (1 + rate). E.g., if £120 is after a 20% increase, the original is £120 ÷ 1.20 = £100.

Commutativity Trick

8% of 25 is the same as 25% of 8 = 2. Use whichever calculation is easier in your head.

VAT Tip

To find the pre-VAT price from a VAT-inclusive price (20% UK VAT), divide by 1.20. To add 20% VAT to a net price, multiply by 1.20.