Buyers from within the EU:
VAT payable at 17.5% on just the buyer's premium (NOT the hammer price)
Buyers from outside the EU:
VAT payable at 17.5% on hammer price and buyer's premium. If a buyer, having registered under a non-EU address, decides that an item is not to be exported from the EU, then he/she should advise Christie's to this effect immediately.
M. Harris and Son, 44/52 New Oxford Street, London, WC1, 1967.
'Centenary Celebration Catalogue, 1868-1968', M. Harris and Son, p.95