From 4 January 2011 - 20% | Up to 3 January 2011 - 17.5%

Calculate the VAT that has been paid or will be paid on amounts where VAT is included in the amount entered at the standard rate of 20%.
Does this figure already include VAT?    
  
The current rates and thresholds are:
Registration threshold £73,000
Deregistration threshold £71,000
Annual accounting threshold up to £1,350,000
Cash accounting scheme up to £1,350,000
Standard VAT rate current rate 20%
Reduced rate 5%