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 that this lot is a cream-bowl, the stand described in the catalogue is a saucer form this cabaret.
For a complete cabaret see Porcelain from Europe, A Catalogue of the Collections at Manchester City Art Galleries (1986), pp. 40 and 41, no. 58.