Once the VAT number and customer details have been checked by the Auctioneers with the Europa website, any standard rated items, together with any Buyer’s Premium charged thereon, may be zero rated for UK VAT purposes.
#D4 CATERPILLAR DOZER FULL#
Full details of both the Margin Scheme and the Auctioneers’ Margin Scheme can be found on the HMRC website notices 718, 718/1 and 718/2.Ĥ.2 Purchasers from the European Community countries outside the UK who are registered for VAT or its equivalent in their member state will be required to supply the Auctioneers with their VAT/FISCAL number and a copy of their VAT registration certificate. Prospective Purchasers should check with the Auctioneers before bidding if they are unsure in to which category any Lot falls. The only other exception will be in the case of ‘zero-rated’ or ‘exempt’ items which will be marked in the catalogue with either a ‘Z’ or an ‘E’ and will not attract VAT. Lots included under one of these schemes will be marked in the catalogue with either an ‘M’ or an ‘A’. The Auctioneers may choose, entirely at their discretion, to use one or both of these Schemes in any Auction for eligible items. Under the Margin Scheme or the Auctioneers’ Margin Scheme, the Buyer’s Premium will be shown inclusive of VAT which cannot be reclaimed as input tax.
#D4 CATERPILLAR DOZER PLUS#
The Buyer’s Premium will be subject to a minimum charge of £2.50 plus VAT per Lot and to the Conditions below.Ģ.3 VAT at the standard rate will be charged on all charges except those detailed in 4.2 below.ģ.1 Any person entering the Sale Site does so at their own risk.ģ.2 Any person entering the Sale Site must comply with the requirements of all Health and Safety notices.ģ.3 The Auctioneers reserve the right to refuse admission to any person or entry of any Lots in to the Sale without giving any reason.Ĥ.1 VAT at the standard UK rate will be added to the hammer price on all Lots unless the Lot is sold under either the Margin Scheme (including second hand vehicles) or the Auctioneers’ Margin Scheme when VAT will not be added separately to the hammer price. No employee or agent of the Auctioneers has any authority to vary these Conditions.Ģ.1 All purchases will be subject to a buyer’s premium on all Lots sold by auction or by private treaty, please refer to the foreword to see the rates. Words denoting one gender include all genders and words denoting persons include corporations and vice versa.ġ.4 The Auctioneers may supplement or supersede these Conditions in whole or part with Special Conditions applicable to a specific sale or Lot which will be announced at the time of sale. Our staff will be happy to help you if there is anything you do not fully understand.ġ.2 Please refer to Clause 1 of the Conditions of Sale if you are unsure about the meaning of any defined term.ġ.3 Except where the context otherwise requires words denoting the singular include the plural and vice versa. All Bidders and Buyers will be deemed to have read and accepted these terms and conditions prior to bidding.
Cheffins accepts no liability whatsoever for any loss of the Online Bidding Service and the ability to bid.
Any unused deposits will be refunded within 72 hours from closure of ALL the auctions. Deposits will be credited against any purchases made, any balance will be refunded.A deposit of £250 payable by debit card or bank transfer is required upon registration.Bidders wishing to use the online bidding service are required to register prior to the sale.
Address: Burford Cottage, Higher Clovelly, Bideford, Devon, EX39 5SQ
VIEWING The sale may ONLY be viewed at the following times:įriday 16th July 2021 between 10.00am – 4.00pm & on the morning of the sale from 8.00am
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