| COUNCILHOUSES | Sound advice -- forty per cent of hotel employs rented accommodation (7,6) |
| ARABLE | Forty per cent of farms fit to be termed fertile (6) |
| CLOSET | Forty per cent of public lose trust in Cabinet (6) |
| HOBART | Forty per cent of Simpson & Son's capital (6) |
| SHANKAR | Sitar player showing part of leg and 40 per cent of sitar (7) |
| LOOKBEFOREYOU | & 19Dn. Sound advice for bounders (4,6,3,4) |
| RODENTS | Constituting approximately 40 per cent of mammal species, mammals characterised by a pair of continuouslygrowing incisors, such as mice, rats, squirrels, guinea pigs and chipmunks (7) |
| ABLE | Equipped firm to lay off 40 per cent of staff (4) |
| OREGON | US state with forest covering over 40 per cent of its total land area |
| ALSO | 40 per cent of the total thus in addition (4) |
| TRUCKIE | Driver made 40 per cent of kills during ceasefire (7) |
| ESCUDO | Old currency used, 40 per cent of coins converted (6) |
| FREEFORALL | Orbital motion covering only 40 per cent of orbit is a chaotic situation |
| SLIMS | Decreases 40 per cent of lines in text |
| TYCOON | Last 40 per cent of nasty company working for wealthy person (6) |
| AMAZON | Covering around 40 per cent of South America and sometimes referred to as the "world's lungs", Earth's largest rainforest (6) |
| NOTICED | Saw forty per cent off tree by swinging on it |
| FORECASTLE | Crew's quarters often reduced by forty per cent |
| DISCOUNT | Money off dance style until forty per cent off (8) |
| FIFTHS | One can have 40 per cent for two of these |
