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Divide the figure by 1.15 and that will give you the VAT element of it.
Or if you want to find out how much VAT to add on multiply 1.92 by 15%
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It's a lot easier than working out 17.5%.
You can do it in your head. Even I can do it.
Ten percent of £1.92 is 19.2 pence. Just move the dot to the left one place.
Add half of 19.2 for the other five percent...equals half that which is plus 9.6 pence.
Rub the two together and you get 19.2 + 9.6 pence.