Remove VAT from £85
£85 gross contains £14.17 of VAT, leaving £70.83 net. Use the calculator below to extract VAT from any gross amount.
To remove UK VAT, divide the gross (VAT-inclusive) amount by 1 + (rate ÷ 100). At the standard 20% rate that is ÷ 1.20, so £85 ÷ 1.20 = £70.83 net, and the VAT is £85 − £70.83 = £14.17.
A common mistake is to subtract 20% from the gross — that under-removes the VAT, because the 20% was charged on the smaller net figure, not the gross.
How it works.
Formula: net = gross ÷ (1 + rate ÷ 100); VAT = gross − net.
- Divide by 1.20: £85 ÷ 1.20 = £70.83 net.
- VAT element: £85 − £70.83 = £14.17.
- Check: £70.83 × 1.20 = £85.
Worked examples
£85 gross − 20% VAT = £70.83 net — the VAT element of the £85 total is £14.17.
Reading a receipt — a £85 VAT-inclusive total breaks down as £70.83 net plus £14.17 VAT.
Why divide, not subtract 20% — the VAT is 20% of the net, not of the gross. Divide the gross by 1.20: £85 ÷ 1.20 = £70.83.
Sources:
HMRC VAT rates
· retrieved 2026-06-18.
Frequently asked questions
How much VAT is in £85?
£14.17. With 20% VAT included, divide the gross by 1.20 to get the net (£85 ÷ 1.20 = £70.83), then the VAT is the difference: £85 − £70.83 = £14.17.
What is £85 minus VAT?
£70.83 net. Removing 20% VAT means dividing by 1.20, not subtracting 20% — subtracting 20% would give the wrong answer because the VAT is a fraction of the net.
What is the VAT fraction for 20%?
One-sixth. At 20%, the VAT in any gross amount is gross × 1/6. For £85 that is £85 × 1/6 = £14.17, matching the divide-by-1.20 method.