In this question we will label the washing machine as x. In order to answer this question we need to understand that the final price of the washing machine (£600) is the price of the machine without VAT (100% of x ) plus VAT (20% of x ). Therefore 120% of x = £600. This can also be written as: 1.2x =600. Make x the subject of the equation by dividing both sides by 1.2 which leaves: x =500 therefore the price of the washing machine without VAT is £500