SPEC N12 · NUMBER — PERCENTAGES
Percentages as Operators
Multipliers · Fractions · Percentage Problems
Converting, finding, expressing, increasing, decreasing
What is a Percentage?
PERCENTAGE
A fraction with denominator 100.
45% = 45/100 = 0.45
MULTIPLIER
A single number used to apply a percentage change.
1.15 increases by 15% | 0.85 decreases by 15%.
Percentages appear on all three papers — including Paper 1 (non-calculator). Every method in this lesson must work without a calculator.
Spec Ref N12
⭐ High priority — percentage questions appear in every series. Multiplier method is expected at Higher. Non-calculator breakdown is tested on Paper 1.
Converting: %, Decimal, Fraction
ConversionMethodExample
% → DecimalDivide by 10045% = 0.45
Decimal → %Multiply by 1000.73 = 73%
% → FractionPlace over 100, simplify40% = 40/100 = 2/5
Fraction → %Multiply by 1003/8 = 37.5%
Percentage of a Quantity
A% of B = (A ÷ 100) × B
Multiplier method (fastest — works on any paper):
Example — Calculator
Find 15% of £240.
Multiplier = 0.15 → 0.15 × 240 = £36
Example — Definition
"A% of B" = (A/100) × B
15% of 240 = (15/100) × 240 = 0.15 × 240 = 36
⚠️ EXAMINER ALERT: Students write 15% of 240 = 240 ÷ 15 = 16. Wrong — division is reversed.
Always multiply by the decimal: 0.15 × 240.
Paper 1: Non-Calculator Method
When no calculator is allowed, build up the percentage from easy parts.
Method — Build from 10%
Find 15% of £240 (no calculator)
10% of 240 = 24 (÷10)
5% of 240 = 12 (half of 10%)
1% of 240 = 2.4 (÷100)
15% = 10% + 5% = 24 + 12 = £36
Method — Build from 1%
Find 17% of £500
1% of 500 = 5
17% = 17 × 5 = £85
Paper 1 Tip
Find 10% by dividing by 10. Find 5% by halving the 10% answer. Find 1% by dividing by 100. Build any percentage from these building blocks.
Percentage Increase
To increase a value by p%, multiply by a multiplier greater than 1:
Multiplier = 1 + p/100
Increase by 25%
Multiplier = 1 + 0.25 = 1.25
80 × 1.25 = 100
Increase by 3%
Multiplier = 1 + 0.03 = 1.03
£90,000 × 1.03 = £92,700
Percentage Decrease
To decrease a value by p%, multiply by a multiplier less than 1:
Multiplier = 1 − p/100
Decrease by 15%
Multiplier = 1 − 0.15 = 0.85
120 × 0.85 = 102
Decrease by 12%
Multiplier = 1 − 0.12 = 0.88
NOT 0.12 — that would remove 88%!
⚠️ EXAMINER ALERT — Wrong decrease multiplier. Students write: decrease by 12% → × 0.12. This is wrong — 0.12 only keeps 12% of the value (removes 88%).
What to write instead: Multiplier for decrease = 1 − p/100 = 1 − 0.12 = 0.88.
One Quantity as a % of Another
Percentage = (part ÷ whole) × 100%
Example
12 out of 80 as a percentage:
(12 ÷ 80) × 100 = 0.15 × 100 = 15%
Percentage profit or loss — always divide by the original (cost price):
Percentage change = (change ÷ original) × 100%
Example
Cost price £40, selling price £52.
Change = 52 − 40 = 12
% profit = (12 ÷ 40) × 100 = 30%
⚠️ EXAMINER ALERT — dividing by the wrong value. Students divide the change by the new value: (12 ÷ 52) × 100 = 23%. Always divide by the original.
MCE Worked Example
Q: A shop increases the price of a coat from £60 to £75. Find the percentage increase. 3 marks
M Percentage increase = (change ÷ original) × 100
Identify: change = 75 − 60 = 15; original = 60
C Change = 75 − 60 = 15
(15 ÷ 60) × 100
= 0.25 × 100 = 25
EPercentage increase = 25%
Check: 25% of 60 = 15. £60 + £15 = £75 ✓
Mark Scheme Note
M1: correct formula (change ÷ original) stated or implied. M1: correct substitution (15 ÷ 60). A1: 25%. The sanity check earns no marks but prevents silly errors.
Practice Question
A jacket costs £85. In a sale it is reduced by 20%.
Work out the sale price of the jacket. 2 marks
M:
Decrease by 20% → multiplier = 1 − 0.20 = 0.80
C:
85 × 0.80 = 68
E:
Sale price = £68
Check: 20% of 85 = 17. 85 − 17 = 68 ✓
Compound Percentage Changes
When a value undergoes two or more separate percentage changes, multiply the multipliers — do not add or subtract the percentages.
Final = Original × multiplier₁ × multiplier₂ × …
Example — Jun24 P2 Q10
A house worth £90,000 increases by 3% in year 1 and 8% in year 2.
Find its value after 2 years.
Year 1 multiplier: 1.03 | Year 2 multiplier: 1.08
90,000 × 1.03 × 1.08 = 90,000 × 1.1124 = £100,116
AQA Examiner 2024
"Very well answered — most students used multipliers 1.03 and 1.08 correctly." Students who added the percentages (3 + 8 = 11%) received SC1 only.
Common Error: Adding Percentages
⚠️ EXAMINER ALERT — adding percentages instead of multiplying multipliers.
A value increases by 20%, then decreases by 20%. Students think it returns to the original.
What students writeWhat to write instead
+20% then −20% = 0% change. Original returned.1.20 × 0.80 = 0.96 → 4% net decrease
3% + 8% = 11% total increase → × 1.111.03 × 1.08 = 1.1124 → 11.24% total increase
Why it goes wrong
Adding 20% and subtracting 20% would only cancel if both percentages referred to the same base amount. They don't. The second change is applied to the already-changed value, so the percentages are not symmetric.
Practice Question
A car is worth £12,000.
In year 1 it loses 15% of its value.
In year 2 it loses 10% of its value at the start of year 2.
Work out the value of the car after 2 years. 3 marks
M:
Year 1 decrease of 15% → multiplier = 0.85
Year 2 decrease of 10% → multiplier = 0.90
Multiply multipliers: 12,000 × 0.85 × 0.90
C:
12,000 × 0.85 = 10,200
10,200 × 0.90 = 9,180
E:
Value after 2 years = £9,180
(Not £12,000 × 0.75 = £9,000 — that would assume both % apply to the same base.)
The Multiplier Number Line
All percentage changes map to a single multiplier:
Increase by p%
Multiplier = 1 + p/100
Always > 1
Decrease by p%
Multiplier = 1 − p/100
Always between 0 and 1
Common Errors — Don't Lose These Marks
Students often writeCorrect versionWhy it matters
15% of 240 = 240 ÷ 15240 × 0.15 = 36Division is reversed — always multiply
% change = (change ÷ new) × 100% change = (change ÷ original ) × 100Standard error — loses 1–2 marks per question
Decrease by 12%: × 0.12× 0.88 (= 1 − 0.12)0.12 keeps only 12% of the value
+20% then −20% = no change1.20 × 0.80 = 0.96 (−4%)Compound changes: always multiply multipliers
Exam Tip
After any percentage calculation, do a quick sanity check. If a price increases by 25% and your answer is lower than the original, something is wrong. Always ask: is my answer bigger or smaller than expected?
Practice Question
In a class of 32 students, 24 passed their mock exam.
What percentage of students passed? 2 marks
M:
Percentage = (part ÷ whole) × 100
Part = 24, whole = 32
C:
(24 ÷ 32) × 100 = 0.75 × 100 = 75
E:
75% of students passed.
Paper 1 Non-Calculator Practice
Without a calculator, work out 35% of £480. 2 marks
M:
Build from 10%: 10% of 480 = 48 | 5% of 480 = 24 | 1% of 480 = 4.8
C:
35% = 30% + 5%
30% of 480 = 3 × 48 = 144
5% of 480 = 24
35% = 144 + 24 = 168
E:
35% of £480 = £168
Alternative: 35% = 0.35 × 480 = 168 ✓
Summary
Key Points — Lesson 1.07
Percentage = fraction with denominator 100. 45% = 45/100 = 0.45.
"A% of B" = (A/100) × B. Multiplier method: 0.15 × 240 = 36.
Increase by p%: multiply by (1 + p/100). Decrease by p%: multiply by (1 − p/100).
% change = (change ÷ original ) × 100%. Always divide by the original.
Compound changes: multiply multipliers. Never add percentages.
Formulae to remember
% of quantity: (A/100) × B
Increase multiplier: 1 + p/100
Decrease multiplier: 1 − p/100
% change: (change ÷ original) × 100
Top 2 Examiner Errors
1. Dividing % change by the new value, not the original.
2. Using × 0.12 for a 12% decrease instead of × 0.88.
Exam Tip
For any compound percentage question: write down each multiplier, then multiply them all by the starting value. One product, one answer — much faster than working step-by-step and less likely to introduce rounding errors.
Next: What is a Percentage?