Archived posting to the Leica Users Group, 1998/03/10

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Subject: [Leica] Re: United Kingdom VAT on Leica
From: Simon Ogilvie <simon_ogilvie@ionica.co.uk>
Date: Tue, 10 Mar 1998 13:46:24 -0000

Marvin Moss wrote:
> I have just received a new Jessop catalog & have noticed that
> it states that the (15 -20%)?  VAT is no longer discounted to
> American or other non-UK Leica buyers.
>
> Is this true --- and if so why?

Firstly, UK VAT (sales tax) is 17.5%.

Secondly, this is very likely to be true, and the reason is
down to a change in the UK law on charging VAT on 
secondhand goods.  Until recently, a dealer would add
VAT on the full sale value of the item. (ie. if it cost 100
pounds, he would charge the customer 117.50 pounds
and give the 17.50 to the tax man.)  This was seen as
overzealous taxation, as the full VAT was charged on 
the item when it was purchased new.  The recent law
change made it possible for dealers to charge VAT on
only the dealer mark-up and not the whole price.  Thus
if the dealer is making 25% on the above 100 pound
sale, he will only charge VAT on 25 pounds not 100
pounds.  This makes secondhand goods cheaper to us
impoverished UK citizens who actually have to pay the
VAT  :-)  However, as the dealer doesn't want to declare
his mark-up (and is legally allowed to withhold this
information from the customer), he won't tell the customer
how much VAT has been charged, so it can't be claimed
back.

Sorry for the long-winded explanation - I hope it's clear!

Simon.