3d:I[132969,["$2"],"IconMark"] 34:["$","title",null,{"children":"UK VAT maths in your browser — remove VAT with one division | RemoveVAT | Observable"}] 3c:[] 38:{"id":"f77d057ff3fd07b9","slug":"uk-vat-maths-in-your-browser-remove-vat-with-one-division","title":"UK VAT maths in your browser — remove VAT with one division","thumbnail":"a88e6ee904444b5dce2f5277507699460a475e2939b42b6b502f465cfefc31e5","access_level":"public","create_time":"$D2026-11-14T09:03:28.682Z","update_time":"$D2026-11-14T09:05:31.914Z","view_time":null,"first_public_time":"$D2026-11-14T09:05:40.776Z","has_unpublished_edits":null,"fork":false,"stars":0,"starred":false,"owner":{"type":"team","id":"8b0c663cd7d4f9b3","login":"removevat","name":"RemoveVAT","avatar_url":"https://avatars-next.observableusercontent.com/956c8a23f980758c20a293420b8ec185ef469501b296602934a7167affbf7889","tier":"free_2026","bio":"","followed_by_you":false,"follows_you":false},"version":18,"publish_version":18,"role":null,"authored":false,"authors":[{"type":"individual","id":"f3ad43724205026d","login":"removevat","name":"RemoveVAT","avatar_url":"https://avatars-next.observableusercontent.com/956c8a23f980758c20a293420b8ec185ef469501b296602934a7167affbf7889","tier":null,"bio":"","followed_by_you":false,"follows_you":false}],"members":[{"type":"team","id":"8b0c663cd7d4f9b3","login":"removevat","name":"RemoveVAT","avatar_url":"https://avatars-next.observableusercontent.com/956c8a23f980758c20a293420b8ec185ef469501b296602934a7167affbf7889","tier":"free_2026","role":"editor"}],"comments":[],"custom_thumbnail":false,"trashed":false,"lapsed":null,"subscribed":null,"forks":0,"collection":null,"type":"notebook","body":{"titling":"auto","title":"UK VAT maths in your browser — remove VAT with one division","cells":[{"id":1,"value":"# UK VAT maths in your browser — remove VAT with one division","pinned":false,"hidden":false,"mode":"md","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":2,"value":"Every invoice tool gets this wrong once: to take VAT off a gross price you divide — you never subtract the percentage. £120 including 20% VAT is £100 net + £20 VAT. £120 minus 20% is £96, and that answer is wrong, because the VAT was charged on the £100, not on the £120. This notebook does the sums live — change the numbers and watch the net and VAT move.","pinned":false,"hidden":false,"mode":"md","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":3,"value":"(() => {\n const form = html`

\n Gross price (£ incl. VAT):
\n VAT rate: \n

Net: — VAT:

`;\n const [grossEl, rateEl] = form.querySelectorAll(\"input\");\n const [netEl, vatEl] = form.querySelectorAll(\"output\");\n const update = () => {\n const gross = +grossEl.value;\n const rate = +rateEl.value;\n const net = gross / (1 + rate);\n const vat = gross - net;\n netEl.textContent = \"£\" + net.toFixed(2);\n vatEl.textContent = \"£\" + vat.toFixed(2);\n };\n grossEl.oninput = update;\n rateEl.oninput = update;\n update();\n return form;\n})()","pinned":true,"hidden":false,"mode":"ts","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":4,"value":"## Bulk examples — the same division, for a whole price list\n\nEach net is gross ÷ (1 + rate), and each VAT amount is gross − net.\n\n| Gross (incl. VAT) | 20% — Net | 20% — VAT | 5% — Net | 5% — VAT | 0% — Net | 0% — VAT |\n| --- | --- | --- | --- | --- | --- | --- |\n| £60 | £50.00 | £10.00 | £57.14 | £2.86 | £60.00 | £0.00 |\n| £120 | £100.00 | £20.00 | £114.29 | £5.71 | £120.00 | £0.00 |\n| £240 | £200.00 | £40.00 | £228.57 | £11.43 | £240.00 | £0.00 |\n| £600 | £500.00 | £100.00 | £571.43 | £28.57 | £600.00 | £0.00 |\n| £1,200 | £1,000.00 | £200.00 | £1,142.86 | £57.14 | £1,200.00 | £0.00 |","pinned":false,"hidden":false,"mode":"md","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":5,"value":"For whole price lists, the free bulk vat calculator from RemoveVAT does this for every line at once: https://removevat.com/bulk-vat-calculator/","pinned":false,"hidden":false,"mode":"md","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"}],"files":"$W3c","stdlib":"2"}} 33:null 2a:[["$","title","0",{"children":"UK VAT maths in your browser — remove VAT with one division | RemoveVAT | Observable"}],["$","meta","1",{"property":"og:title","content":"UK VAT maths in your browser — remove VAT with one division"}],["$","meta","2",{"property":"og:description","content":"An Observable notebook by RemoveVAT"}],["$","meta","3",{"property":"og:url","content":"https://observablehq.com/@removevat/uk-vat-maths-in-your-browser-remove-vat-with-one-division"}],["$","meta","4",{"property":"og:site_name","content":"Observable"}],["$","meta","5",{"property":"og:image","content":"https://images.observableusercontent.com/thumbnail/a88e6ee904444b5dce2f5277507699460a475e2939b42b6b502f465cfefc31e5.jpg"}],["$","meta","6",{"property":"og:image:width","content":"640"}],["$","meta","7",{"property":"og:image:height","content":"400"}],["$","meta","8",{"property":"og:type","content":"article"}],["$","meta","9",{"name":"twitter:card","content":"summary_large_image"}],["$","meta","10",{"name":"twitter:title","content":"UK VAT maths in your browser — remove VAT with one division"}],["$","meta","11",{"name":"twitter:description","content":"An Observable notebook by RemoveVAT"}],["$","meta","12",{"name":"twitter:image","content":"https://images.observableusercontent.com/thumbnail/a88e6ee904444b5dce2f5277507699460a475e2939b42b6b502f465cfefc31e5.jpg"}],["$","meta","13",{"name":"twitter:image:width","content":"640"}],["$","meta","14",{"name":"twitter:image:height","content":"400"}],["$","link","15",{"rel":"icon","href":"/favicon.ico?favicon.2hqc0rwsy9zm6.ico","sizes":"96x96","type":"image/x-icon"}],["$","link","16",{"rel":"icon","href":"/icon.png?icon.1mhghqfpotdlb.png","sizes":"512x512","type":"image/png"}],["$","$L3d","17",{}]] 3b:null