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Hourly rate

I always get confused on this one-for purpose of converting hours/salary into an hourly rate-do you include lunch break as worked or unworked hours ?
i.e

if salary £9000 and hours attended work are 30 over 52 weeks then hourly rate is £5.76

If salary 9000 and hours are as above less half hour lunch break over the 4 days-then hourly rate is 9000/ (28x52 ) =£6.18

I never now whether lunch breaks are included for the purpose or not.

Kindly advise
many thanks

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