Math lesson plan · 7th grade (Year 8 in England) · 60 minutes
Sales tax and VAT
Decimals and percentages
CCSS 7.RP.A.3England: KS3 NumberEngland: GCSE Foundation Ratio
Objective and success criteria
Students will: Sales tax and VAT.
- I can answer questions on today's skill on my own, without help.
- I can explain each step and say why it works.
- I can check my answer and spot a mistake.
Before and after
Needs first: Percentage of an amount
Leads to: the next skill in this area.
Materials: Place value chart with tenths and hundredths, Hundred squares, Number lines, Mini whiteboards and pens, Printed student sheet (below).
Warm-up · 6 min
- Quick retrieval from earlier learning (Percentage of an amount). Students answer on mini whiteboards.
- Show answers together and note who needs support in the main task.
- What is 25% of 60? → 15Prompt: 25% is one quarter.
- Find 15% of 40. → 6Prompt: 10% of 40 is 4. What are 5% and 1%?
- There are 540 students at an event. 15% of them arrive by bike. How many arrive by bike? → 81Prompt: Find 15% of 540.
Hook · 6 min
- Show two prices or race times with decimals and ask which is bigger, then why.
- Share the objective: Sales tax and VAT. Read the success criteria together.
I do: model it · 12 min
- Work through the example out loud, saying why you do each step, not just what you do.
- Example: A sales tax of 20% is added to a $36 item. How much is the tax? (Type the number only.)
- Step 1: 20% × 36 = 7.2
- Answer: 7.2
- Pause after each step and ask a student to say what comes next.
We do: guided practice · 12 min
- Do these together. Students try each step on whiteboards before you reveal it.
- Use the hints as prompts rather than giving the answer.
- A sales tax of 20% is added to a $24 item. How much is the tax? (Type the number only.) → 4.8Prompt: Find 20% of the price.
- A bike helmet costs $59.50 before tax. Tax is 8%. What is the total price? (Type the number only.) → 64.26Prompt: Total = price × 1.08.
You do: independent practice · 17 min
- Students work on the student sheet. Circulate and check the first two answers of every student early.
- Students who finish: write a question of their own for a partner, with the answer.
The 8 questions are on the student sheet below, with answers in the key.
Exit ticket · 7 min
- Two questions on their own. Sort answers into got it / nearly / not yet to plan the next lesson.
- A bike helmet costs $15 before tax. Tax is 20%. What is the total price? (Type the number only.) → 18Prompt: Total = price × 1.2.
- On a $145 purchase, the tax was $7.25. What is the tax rate, as a percentage? → 5Prompt: Tax rate = tax ÷ price × 100.
Watch out for
- Thinking 0.45 is bigger than 0.5 because 45 is bigger than 5.
- Moving the digits the wrong way when multiplying or dividing by 10.
Support and stretch
Support
- Review first: Percentage of an amount.
- Use concrete materials: place value chart with tenths and hundredths.
- Give the first step of each question, or a partly worked example to finish.
- Pair with a confident partner for the guided practice.
Stretch
- Explain a common mistake in writing and how to fix it.
- Write a word problem that uses today's skill, then solve a partner's.
Homework and more practice
Free online practice with hints and printable worksheets for this skill: eurekami.com/math/grade-7.
Free lesson plan from eurekami.com/lesson-plan-builder