Some primary schools may cover this, chuck, for the top sets in year 6, but now this is a typical sort of question on the Maths GCSE paper and is levelled as around grade E.
The concept of subtracting negatives is quite a difficult one for many pupils to visualise (the best way is probably to think of bank accounts and taking away an overdraft, or temperatures and taking away an ice cube), Also of course the use of letters throws many people who just can't follow the concept.
An even more difficult concept to explain is multiplying by a negative number.