[G6ONEDave]

I just won a lot of radios on a local auction and the hammer price was exempt of VAT however there is the auction premium to pay and that does have 20% VAT on it. The premium can be anything from 5% to 30% plus VAT, depends on the auction company. My method when bidding is to allow +50% on top of hammer price, that way no nasty surprise at payment time, as the total is normally less.