Quote Originally Posted by georg16nik View Post
In Europe VAT that is charged by a business and paid by its customers is non recoverable, so for the average customer 1 roll FP4 120 is 3.48 not 2.90.

Only a business is generally able to recover input VAT to the extent that the input VAT is attributable to its taxable outputs. Input VAT is recovered by setting it against the output VAT for which the business is required to account to the government, or, if there is an excess, by claiming a repayment from the government.
That is all correct. For the ordinary amateur retail customer, the price which matters is the price actually paid, including whatever taxes, etc., are applicable.

Goods imported to the UK from non-EEC countries are also chargeable to UK duty plus VAT by HM Revenue & Customs, (except for very low-value packets), so this has to be taken into account if buying film in any quantity from overseas.