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VAT Qualifying signifies vehicles on which the VAT has never been incurred by the end user i.e. the VAT on purchase has always been recovered from the tax authorities.
Net signifies the price quoted by BCA is exclusive of VAT. (Net of VAT) The final payment the successful buyer will make will include VAT; this will be added to the winning price unless the purchase can be invoiced on a VAT-Free basis.
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