All of our listed items include VAT. Most of our items are eligible for zero rated VAT. A price excluding VAT is shown in the title if zero rated VAT can apply. Please use the link within the listing to apply for zero rated VAT. Once the form is completed a copy will be sent to us and your email address, then go back and purchase the item. If you use Paypal you will initially pay including VAT and once the VAT form sent to us has been verified we will refund VAT amount if applicable. If payment is to be made by cheque or card an ebay invoice will be sent showing amount due.