For Functional Skills maths in England, learning spans number, measures, shape and space, and handling information and data. Entry Level maths focuses on simple problems in familiar situations. Level 1 includes connected steps, while Level 2 requires complex problems with at least two connected steps. A lesson should establish whether the difficulty is the calculation itself, reading the problem or deciding which steps to use.
Level 1 includes simple percentage increases and decreases in multiples of 5%. Here is an illustrative task for that skill, not an official exam question. A jacket costs £80 and has a 15% discount. A learner subtracts £15 and answers £65, treating a percentage as a cash amount. Instead, find 10% of £80 (£8), then 5% (£4). The discount is £12, so the sale price is £80 − £12 = £68. The unit matters: 15% describes a proportion of the original price.
To check understanding, try a £60 jacket with the same 15% discount: 10% is £6, 5% is £3 and the sale price is £51. Explain why the discount is different even though the percentage is unchanged. If finding 10% is still difficult, practise that first; if the calculation is secure, move to a different context and explain why the method fits. Use your own course materials to choose work at the appropriate level.
At Level 2, you may also need to find an original value after a percentage change. If the sale price is £68 after 15% off, £68 represents 85% of the original: £68 ÷ 0.85 = £80. Adding 15% to £68 would use the wrong starting amount. That difference is a useful check when discussing the level of help you need.