Value Added Tax (VAT)

VAT is a tax applied to sales of goods and services in EU countries.

The following table indicates where we will add VAT to our prices. It depends on the type and location of our customers.

	Customer Location
Customer Type	UK	EU	Rest of World
To private individuals or non-VAT registered companies	VAT will be added	VAT will be added	VAT will not be added
To EU VAT registered companies	VAT will be added	VAT will not be added	VAT will not be added

If you have any questions about VAT, please refer to HM Customs and Excise at http://www.hmce.gov.uk/business/tradinginternet/tradinginternet.htm