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Opened Never used condition subject to VAT?

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Can anyone clarify if ebay items that are listed as opened never used are classed as 'New' and are subject to VAT if the seller is registered?
:hello:
"Knowledge is knowing a tomato is a fruit, wisdom is knowing it doesn't go in a fruit salad :p:D

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  • steviebabes
    steviebabes Posts: 2,066 Forumite
    Part of the Furniture 1,000 Posts Name Dropper Photogenic
    If a seller is VAT registered they have to charge VAT on everything they sell regardless of condition. This will be included in the advertised price, not added later. The exceptions are zero rated items such a children's clothes, food and maybe books.
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