Jeremy wanted a new sofa for his lounge.
A local furniture shop had just what he was looking for — and for only £130.00 + VAT.
Jeremy had £150 pounds in his bank account.
If VAT was charged at 171/2%, could Jeremy afford the sofa?
Here's the 2" type — finding "something as a percentage of something else"
— in this case you're looking at percentage change, so don't forget to find the difference in values first.