No VAT will be charged on the hammer price, but VAT at 17.5% will be added to the buyer's premium which is invoiced on a VAT inclusive basis.
Please note there are two items in this lot:
A brass and wrought iron footman, early 19th century -- 14in. (35.5cm.) wide; and a steel footman, 19th century -- 14¼in. (36.2cm.) wide