I think that the question itself (as written) is straight forwards and students should always do what they are told in any exam question.
I have posted on other threads that on my entrance paper I put 0.00 on a VAT return where it clearly says "if there are none write none." It mattered not that I had been putting 0.00 for years without a problem, I didn't do what I should have done and lost marks.
As to this being unnatural, all students should remember that in the real world everything is not black and white. And so you may, for example, be given a set of figures by a client upon which you have to ask many questions.
However the question seems to want you to do a little more work to identify a) that you know what VAT is and b) that you calculate it at the correct rate.
As an additional point it may be that this question has been recycled over the past few years during which we have had 17.5%, 15%, 17.5% and 20% - so it also saves reprinting the material.
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