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Rates, taxable amount and scorporo
The module’s worked examples, then cases to attempt before revealing their solution · 2 sections · 290 words · 3 min
Worked example
Scorporo at three rates
A total of 1,100 € at 10 % gives a taxable amount of 1,100 ÷ 1.10 = 1,000 € and a tax of 100 €. A total of 1,040 € at 4 % gives 1,040 ÷ 1.04 = 1,000 € and a tax of 40 €. A total of 1,220 € at 22 % gives 1,220 ÷ 1.22 = 1,000 € and a tax of 220 €. In each case, taxable amount plus tax gives back the total to the cent.
Practical case
A cash book at two rates
A bakery café records its daily takings split by rate. On one day it takes 3,050 € in goods sold at 10 % and 1,464 € in drinks and services sold at 22 %, both VAT-inclusive. The owner wants the taxable amount and the VAT for each rate, and the total VAT of the day. How much VAT does the day carry?
Hint: Treat each rate separately. A VAT-inclusive total is divided by one plus the rate, and the tax is what remains.
Show the solution
At 10 %, the taxable amount is 3,050 ÷ 1.10 = 2,772.73 €, rounded to the cent, and the tax is 3,050 − 2,772.73 = 277.27 €. At 22 %, the taxable amount is 1,464 ÷ 1.22 = 1,200 € and the tax is 1,464 − 1,200 = 264 €. The check holds: 2,772.73 + 277.27 = 3,050 € and 1,200 + 264 = 1,464 €. The VAT of the day is 277.27 + 264 = 541.27 €. Taking 10 % and 22 % directly off the totals would have given 305 + 322.08 = 627.08 €, overstating the tax by 85.81 €.
Answer: 541.27 € of VAT (277.27 € at 10 %, 264 € at 22 %)
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