Functional Skills Maths: Subtraction (Level 3)

Solve multi-step problems and comparisons

Subtraction in Context

  • Read the problem carefully — words like "left", "remaining", "change" signal subtraction.
  • Identify the two numbers. The bigger one goes first.
  • Show your working clearly.

Comparing Quantities

  • "How much more?" and "What is the difference?" both mean subtract.
  • Example: A jacket costs £89.99, a shirt costs £34.50. Difference = £89.99 − £34.50 = £55.49.

Multi-Step Subtraction

  • Some problems need more than one subtraction.
  • Income − tax − bills = take-home pay.
  • Work through step by step and keep track of each step.

Worked Examples

Example 1: Tank remaining

  1. Tank holds 850 litres. 375 litres used.
  2. 850 − 375.
  3. Ones: borrow — 10−5=5. Tens: 4−7 borrow — 14−7=7. Hundreds: 7−3=4? Wait: 8−1−3=4.
  4. Answer: 850 − 375 = 475 litres remaining.

Example 2: Take-home pay

  1. Gross wage: £1,250. Tax: £180. NI: £90.
  2. Total deductions: £180 + £90 = £270.
  3. £1,250 − £270 = £980.
  4. Take-home pay: £980.

Practice Questions

  • 1000 − 347 = ?
    Hint: Borrow across. 1000 − 300 = 700. 700 − 47 = 653.
    Answer: 653
  • Salary £1,250. Rent £425. Bills £185. How much left?
    Hint: £425 + £185 = £610 outgoings. £1,250 − £610.
    Answer: £640
  • Phone costs £299, tablet costs £175. Difference?
    Hint: £299 − £175. Ones: 9−5=4. Tens: 9−7=2. Hundreds: 2−1=1.
    Answer: £124
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