UCAT tax and VAT questions
Take the discount off first, then add tax to the discounted price: × 0.85 then × 1.2 for 15% off and 20% tax. To remove 20% tax, divide by 1.2. Try two below.
Quantitative Reasoning · Question 1 of 20:00 / 0:43
A business buys 15 items at £45 each before tax. A 15% discount applies to the goods, then 20% tax applies to the discounted amount. What is the invoice total?
Worked answers
1. A business buys 15 items at £45 each before tax. A 15% discount applies to the goods, then 20% tax applies to the discounted amount. What is the invoice total?
Answer: B: £688.50
- List cost = 15 × £45 = £675.
- Discounted cost = £675 × 0.85 = £573.75.
- With tax = £573.75 × 1.2 = £688.50.
2. A supplier offers Plan A at £70 plus £1.80 per unit, or Plan B at £30 plus £2.40 per unit. All prices exclude 20% tax. What is the saving including tax from choosing Plan A for 90 units?
Answer: A: £16.80
- Plan A before tax = £70 + 90 × £1.80 = £232.00.
- Plan B before tax = £30 + 90 × £2.40 = £246.00.
- Saving including tax = (£246.00 − £232.00) × 1.2 = £16.80.
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Order and reversing
| Task | Do this |
|---|---|
| Add 20% tax | × 1.2 |
| Remove 20% tax | ÷ 1.2 (not × 0.8) |
| 15% off, then 20% tax | × 0.85 × 1.2 |
| Saving between two plans | Difference before tax × 1.2 |
£120 including 20% tax is £100 before tax. Taking 20% off £120 gives £96: wrong.
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