VAT rate of 5% is payable on hammer price plus buyer's premium.
Part 3. Toys not in the "1880" Catalogue
The toys not in the "1880" catalogue which do not obviously predate that catalogue are in this third part of the toys section. They include the Galloping Donkey, with parts made from composition, a process perfected in Germany about 1895, the Railway Signals and smaller crane, which appear in the 1915 catalogue, and various German made toys , or toys not attributed to Britains such as the nodding head toys.