In addition to the Purchase Price, lots indicated with this symbol (§) may qualify for and be subject to payment by the Buyer of the Artist’s Resale Right at a percentage of the Hammer Price calculated as follows: Portion of the Hammer Price The asterisk symbol (*) indicates that the lot has been imported from outside the UK and is currently liable to a reduced rate of VAT (5%) on the hammer price, the buyer’s premium of 29.4% (24.5% + VAT at the standard rate) is also due.
The dagger symbol (†) indicates a lot on which VAT is payable by the Buyer at the standard rate (presently 20%) on the Hammer Price. No online surcharge for bids placed on the Cheffins website. Plus buyer’s premium of 29.4% inclusive of VAT 20%. Converting an agricultural building into a dwelling.
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