Practice questions 13.2


1. A builder quotes a price of €700 to fi x your roof. This quote includes VAT at 23%. What is the cost of the bill before VAT is added?


2. A camera costs €238 and this price includes VAT at 23%. Calculate the price before VAT.


3. Mia gets her car serviced. The cost of the parts is €211·15 excluding VAT at a rate of 23%. The cost of the labour (work done by the mechanic) is €110 excluding VAT at a rate of 13·5%.


Calculate:


(i) The amount of VAT to be paid on the parts


(ii) The total cost of the parts including VAT


(iii) The amount of VAT to be paid on the labour


(iv) The total cost of the labour including VAT


(v) The fi nal bill Mia has to pay


4. Kyle visits a pet shop and purchases a new puppy, a dog bed and a lead. The total bill comes to €182·50, including VAT added at 23%.


(i) What was the total of the bill before VAT was added? Give your answer to the nearest cent.


(ii) How much VAT did he have to pay?


5. A family gets an extension to their house. The VAT rate on labour is 13·5% and the VAT rate on materials is 23%. If the labour costs €8 500 and €10 500 was spent on materials, how much will the family pay for the extension?


6. You want to buy a new drone. You can purchase one in Ireland for €249 plus 23% VAT, or you can buy the same model online from France for a total price €235 plus a €39·99 delivery fee.


(i) How much does each option cost in total?


(ii) Which option would you choose? Justify your answer.


7. Fionn is buying a new games console. The total cost of the console is €490·77. This includes a charge of €91·77 for VAT.


(i) Calculate the cost of the games console before VAT was added.


(ii) At what rate is the VAT charged?


8. The table below lists the prices of certain goods or services excluding VAT. Copy and complete the table. Give your answer to the nearest cent for money, and one decimal place for the VAT rate.


Price Goods/Services


Two-course meal Hair colour and cut Debs dress


Three cups of coff ee Five tickets to cinema


excluding VAT


€45.00 €85.00


€189·99 €8·85


Rate of VAT 13·5% €29·75 23% 13·5%


€10·04 €48·24


VAT payable


Total price including VAT


198


Linking Thinking 1


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