Functional Skills Level 2 — Percentages

Percentage of Amounts (Non-Calculator)

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Building Blocks: 50%, 25%, 10%

Three key percentages can be found by simple division. Every other percentage is built from combinations of these.

50% = ÷ 2   |   25% = ÷ 4   |   10% = ÷ 10   |   5% = (10% ÷ 2)   |   1% = ÷ 100
£80 split into 10 equal sections — each is 10% = £8 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% £8 £8 £8 £8 £8 £8 £8 £8 £8 £8 50% = £40 (first 5)  |  25% = £20 (first 2.5)  |  10% = £8 (one block) Building Block Reference (using £80) % Method Result of £80 50% ÷ 2 £40 25% ÷ 4 (or 50% ÷ 2) £20 10% ÷ 10 £8 5% 10% ÷ 2 £4 1% ÷ 100 £0.80 75% 50% + 25% £60

Example 1 — Find 50% and 25% of £96

Step 1
50% of £96 = £96 ÷ 2 = £48
Step 2
25% of £96 = £48 ÷ 2 = £24
Step 3
Check: 75% = £48 + £24 = £72

Example 2 — Find 10%, 5% and 1% of £340

Step 1
10% of £340 = £340 ÷ 10 = £34
Step 2
5% of £340 = £34 ÷ 2 = £17
Step 3
1% of £340 = £340 ÷ 100 = £3.40
Key rule: Always find 10% first (move decimal one place left), then halve it to get 5%. These two steps unlock almost every percentage you need!
✓ Quick Check 1 — Building blocks: 50%, 25%, 10%
Question 1 of 10
Combining Building Blocks

Once you have the building blocks, add them together to reach any percentage. Think of it like making change with coins — use the largest blocks first.

35% of £80 = 3 × 10% + 5% 10% £8 10% £8 10% £8 5% £4 30% (3 × £8 = £24) + 5% (£4) = 35% = £28 Check: 0.35 × 80 = 28 ✓ Common Combinations Target Build from Example (£80) 35% 3 × 10% + 5% £28 15% 10% + 5% £12 45% 50% − 5% £36 65% 50% + 10% + 5% £52 75% 50% + 25% £60 55% 50% + 5% £44

Example 3 — Find 35% of £80

Step 1
Break 35% into: 30% + 5%
Step 2
10% of £80 = £8, so 30% = 3 × £8 = £24
Step 3
5% = £8 ÷ 2 = £4
Step 4
35% = £24 + £4 = £28

Example 4 — Find 15% of £260

Step 1
15% = 10% + 5%
Step 2
10% of £260 = £26
Step 3
5% = £26 ÷ 2 = £13
Step 4
15% = £26 + £13 = £39

Example 5 — Find 45% of £360

Step 1
45% = 50% − 5% (subtraction trick)
Step 2
50% of £360 = £180
Step 3
5% = 10% ÷ 2 = £36 ÷ 2 = £18
Step 4
45% = £180 − £18 = £162
Subtraction trick: For percentages just below a round number (e.g. 45%, 95%), it is often faster to find the round percentage and subtract. 45% = 50% − 5%.
✓ Quick Check 2 — Combining building blocks
Question 1 of 10
More Complex Percentages: 17.5%, 12.5% and VAT

Percentages like 17.5% (old UK VAT) and 12.5% (common tip) are still just combinations of building blocks. The key is extending the chain: 10% → 5% → 2.5%.

17.5% = 10% + 5% + 2.5%  (of £200) 10% £20 5% £10 2.5% £5 £20 + £10 + £5 = 17.5% of £200 = £35 20% VAT — Two Methods (on £85) Method 1: 2 × 10% 10% of £85 = £8.50 20% = 2 × £8.50 = £17 Method 2: 25% − 5% 25% = £21.25   5% = £4.25 20% = £21.25 − £4.25 = £17

Example 6 — Find 17.5% of £160

Step 1
17.5% = 10% + 5% + 2.5%
Step 2
10% of £160 = £16
Step 3
5% = £16 ÷ 2 = £8
Step 4
2.5% = £8 ÷ 2 = £4
Step 5
17.5% = £16 + £8 + £4 = £28

Example 7 — Find 12.5% of £240

Step 1
12.5% = 10% + 2.5%
Step 2
10% of £240 = £24
Step 3
5% = £12, so 2.5% = £12 ÷ 2 = £6
Step 4
12.5% = £24 + £6 = £30
Shortcut
12.5% = \(\frac{1}{8}\), so £240 ÷ 8 = £30

Example 8 — A meal costs £46. Add 20% VAT. What is the total?

Step 1
10% of £46 = £4.60
Step 2
20% = 2 × £4.60 = £9.20
Step 3
Total = £46 + £9.20 = £55.20
Fraction shortcut: \(12.5\% = \tfrac{1}{8}\) and \(37.5\% = \tfrac{3}{8}\). Dividing by 8 is often faster than doing all the building blocks step by step.
✓ Quick Check 3 — Complex percentages and real-life contexts
Question 1 of 10

Practice: Non-Calculator Percentage Problems

Use the building-block method. Type your numerical answer (e.g. 24), then click Check All.

#QuestionAnswerResult
110% of £90
225% of £120
35% of £60
435% of £80
515% of £140
620% of £75
712.5% of £160
817.5% of £200
975% of £320
1065% of £40

⚠ Things to Watch Out For

  • Finding 10% by dividing by other numbers: 10% = ÷10 always. 50% = ÷2. 25% = ÷4. These are the only correct non-calculator shortcuts — never divide by 10 to find 50%.
  • Building blocks in wrong order: For 35%: find 10% first (÷10), then multiply by 3 for 30%, then add 5% (half of 10%). Always work from 10% downwards.
  • 5% is half of 10%, not ÷5: If 10% of £80 = £8, then 5% = £4 (half of £8). Students often try to divide by 5 directly, which works but is slower non-calculator.
  • Adding percentages before finding amounts: For 35%, do NOT find 3% and 5% separately. Build from 10% blocks: 30% + 5%.
  • Percentage of a percentage: 15% of 30% of £200 ≠ 45% of £200. Each percentage applies to the RESULT of the previous one.
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