Functional Skills Level 2 — Percentages

Percentage Increase and Decrease

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Learning Objectives

Real-World Applications

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Percentage Increase

To increase an amount by a percentage, use a multiplier. Add the percentage (as a decimal) to 1. This is one step and is ideal with a calculator.

Increase by r% → multiply by \(\left(1 + \dfrac{r}{100}\right)\)
e.g. increase by 30% → multiply by 1.30
Percentage Increase: +30% Example Original (100%) 100% After +30% (130%) 100% +30% New amount = 1.30 × original Increase Multipliers Increase Multiplier +5% × 1.05 +10% × 1.10 +20% × 1.20 +25% × 1.25 +30% × 1.30 +50% × 1.50

Example 1 — Increase £240 by 30%

Method A: Find and add

Step 1
30% of £240 = 0.30 × 240 = £72
Step 2
New amount = £240 + £72 = £312

Method B: Multiplier (faster)

Step 1
Multiplier = 1 + 0.30 = 1.30
Step 2
£240 × 1.30 = £312

Example 2 — A salary of £24,500 increases by 4%. What is the new salary?

Step 1
Multiplier = 1 + 0.04 = 1.04
Step 2
£24,500 × 1.04 = £25,480

Example 3 — A price of £85 has 20% VAT added. What is the new price?

Step 1
VAT is an increase: multiplier = 1 + 0.20 = 1.20
Step 2
£85 × 1.20 = £102
Tip: The multiplier method needs just one calculation. Add 1 to the percentage as a decimal: 35% increase → 1.35. Always faster with a calculator.
✓ Quick Check 1 — Percentage Increase
Question 1 of 10
Percentage Decrease

Percentage decrease works the same way but the multiplier is less than 1. Subtract the decimal from 1 instead of adding it.

Decrease by r% → multiply by \(\left(1 - \dfrac{r}{100}\right)\)
e.g. decrease by 20% → multiply by 0.80
Percentage Decrease: −20% Example Original (100%) 100% After −20% (80% remains) −20% 80% remains New = 0.80 × original Decrease Multipliers Decrease Multiplier −5% × 0.95 −10% × 0.90 −15% × 0.85 −20% × 0.80 −25% × 0.75 −50% × 0.50

Example 4 — A coat is £160. It has 15% off. What is the sale price?

Step 1
Decrease multiplier = 1 − 0.15 = 0.85
Step 2
£160 × 0.85 = £136

Example 5 — A car was £12,000. It decreases in value by 18%. New value?

Step 1
Multiplier = 1 − 0.18 = 0.82
Step 2
£12,000 × 0.82 = £9,840

Example 6 — A TV was £600. It is reduced by 35%. What is the sale price?

Step 1
Multiplier = 1 − 0.35 = 0.65
Step 2
£600 × 0.65 = £390
Warning: Increase → multiplier > 1.  |  Decrease → multiplier < 1. Never confuse the two — check your answer makes sense.
✓ Quick Check 2 — Percentage Decrease
Question 1 of 10
Successive Percentage Changes

When two or more percentage changes happen one after another, apply the multipliers in sequence. You cannot simply add the percentages — you must multiply the multipliers together.

Common mistake: A 10% increase then a 10% decrease does NOT equal 0% overall. You must multiply: 1.10 × 0.90 = 0.99 (a 1% net decrease).
Successive Changes: +10% then −10% £200 ×1.10 £220 ×0.90 £198 Not back to £200! Net change = 1.10 × 0.90 = 0.99 = −1% Two Successive Discounts on £500 £500 ×0.80 20% off £400 ×0.90 10% off £360 Combined: 0.80 × 0.90 = 0.72 → 28% off overall (Not 20% + 10% = 30% — successive discounts always give less than their sum)

Example 7 — £200 increases by 10%, then decreases by 10%. Final price?

Step 1
After 10% increase: £200 × 1.10 = £220
Step 2
After 10% decrease: £220 × 0.90 = £198
Step 3
Net effect: 1.10 × 0.90 = 0.99 → 1% overall decrease

Example 8 — A shop offers 20% off, then an extra 10% at the till. Item was £80. Final price?

Step 1
After 20% off: £80 × 0.80 = £64
Step 2
After extra 10% off: £64 × 0.90 = £57.60
Step 3
Combined multiplier: 0.80 × 0.90 = 0.72 → 28% off overall

Example 9 — A house worth £180,000 rises 5% per year for 2 years. Final value?

Step 1
Year 1: £180,000 × 1.05 = £189,000
Step 2
Year 2: £189,000 × 1.05 = £198,450
Note
Combined multiplier: 1.05 × 1.05 = 1.1025 (a 10.25% increase, not 10%)
Key rule: For successive changes, multiply the multipliers. Never add or subtract percentages directly. Two 10% increases = 1.10 × 1.10 = 1.21 = 21% increase overall.
✓ Quick Check 3 — Successive Percentage Changes
Question 1 of 10

Practice: Percentage Increase and Decrease

Enter your answers and click Check to see how you did.

#QuestionAnswerResult
1Increase £300 by 20%
2Decrease £200 by 15%
3Add 20% VAT to £45
425% off £160
5Salary £30,000 up 3%
610% then 10% increase on £100
720% off then 10% off £500
8Decrease £750 by 8%
9Increase £80 by 15%
10Decrease £450 by 12%

⚠ Things to Watch Out For

  • Calculating the percentage of the INCREASE, not the original: A 20% increase on £80: find 20% of £80 (=£16), then add to £80 (=£96). Don't find 20% of the final amount.
  • Forgetting to add/subtract after finding the percentage: Find the percentage change, then APPLY it. Many students find 20% = £16 and stop, forgetting to add it to get £96.
  • Multiplier shortcuts: +20% → ×1.20. −15% → ×0.85. These are quicker and less error-prone than the two-step method.
  • Successive percentage changes don't add: +10% then −10% does NOT return to the original. 100 × 1.1 × 0.9 = 99, not 100. Apply changes one at a time.
  • Percentage decrease below zero: A 100% decrease gives zero. A percentage decrease cannot exceed 100% (you can't decrease by more than the whole amount).
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