8 An auctioneer charges VAT at a rate of \( 21 \% \) on her fee. If the auctioneer is successful in selling a house, she charges a fee of \( 1-25 \% \) of the selling price. If she sells a house for \( € 270,000 \), how much will her fee to the client be: \( \begin{array}{ll}\text { (i) Before VAT } & \text { (ii) After VAT }\end{array} \)

To calculate the auctioneer's fee before VAT, we first determine 1.25% of the selling price of €270,000. This is done as follows: Before VAT: \[ \text{Fee} = 1.25\% \times 270,000 = \frac{1.25}{100} \times 270,000 = €3,375 \] After VAT: The auctioneer charges VAT at a rate of 21% on her fee. Thus, we calculate her fee after VAT as follows: \[ \text{VAT} = 21\% \times 3,375 = \frac{21}{100} \times 3,375 = €708.75 \] \[ \text{Total Fee After VAT} = 3,375 + 708.75 = €4,083.75 \] So, the auctioneer's fee to the client will be: (i) Before VAT: €3,375 (ii) After VAT: €4,083.75