No VAT will be charged on the hammer price, but VAT at 15% will be added to the buyer's premium which is invoiced on a VAT inclusive basis.
Please note that the catalogue description for this lot should read:
A GEORGE III SILVER CHOCOLATE-POT
MARK OF WILLIAM FOUNTAIN, LONDON, 1801
Barrel shaped, the detachable domed cover with detachable ball finial, with carved wood handle, engraved with the Royal arms with a label for difference within the Garter motto and with Royal duke's coronet above, the cover engraved with the Royal crest within the Garter motto and below a Royal duke's coronet, marked underneath and on cover bezel
7½ in. (19 cm.) high
gross weight 20 oz. (627 gr.)
The Royal arms are for the Prince William, Duke of Clarence (1765-1837), later King William IV.
As described in the printed catalogue but not online. The description online of the Hong Kong bowl, salver and cigarette case is for lot 273.