Numeracy Higher November 2022 Unit 2 Q1
1. In this question, you will be assessed on the quality of your organisation, communication and accuracy in writing.
Last year, Viktor’s total income before tax was 28 000 euros.
The tax bands, taxable income and tax rates for last year were as follows:
| Band | Taxable income | Tax rate |
|---|---|---|
| Personal allowance | Up to 10 000 euros | 0% |
| Basic rate | 10 000 euros to 25 000 euros | 22% |
| Higher rate | Over 25 000 euros | 35% |
Viktor has already paid 3600 euros towards his income tax bill for last year.
Calculate how much income tax Viktor still owes.
You must show all your working. [7 + 2 OCW]
| Scheme | Marks | Comments | ||||
|---|---|---|---|---|---|---|
| (Tax at 22%) 0.22 × 15000 or 0.22 × (25000 – 10000) or equivalent | M2 | Ignore £ for € throughout M1 for appropriate sight of 25000 – 10000 (= €15000) | ||||
| (Tax at 35%) 0.35 × 3000 or 0.35 × (28000 – 25000) or equivalent | M2 | M1 for 28000 – 25000 (= €3000) | ||||
| (Total tax due 3300 + 1050 =) 4350 (euros) | A2 | CAO A1 for sight of 3300 (euros) or 1050 (euros) | ||||
| (Tax still owed 4350 – 3600 =) 750 (euros) | B1 | FT for positive answers only, 'their derived 4350' – 3600, provided 3300 + ..... or ... + 1050 seen, i.e. sum of two amounts with at least one amount correct If no marks, for special cases award one of the following:
| ||||
| Organisation and communication | OC1 | For OC1, candidates will be expected to: • present their response in a structured way • explain to the reader what they are doing at each step of their response • lay out their explanations and working in a way that is clear and logical • write a conclusion that draws together their results and explains what their answer means | ||||
| Writing | W1 | For W1, candidates will be expected to: • show all their working • make few, if any, errors in spelling, punctuation and grammar • use correct mathematical form in their working • use appropriate terminology, units, etc. |