A smaller vendor may not be required to be VAT-registered; if the annual turnover of VAT-taxable goods and services is less than £77,000, there is no requirement to register, and thus no requirment to collect and pay in VAT.

What I've seen in other hobbies is that in general, VAT-registered vendors in the UK are happy to deduct VAT when shipping to the US. Some may resist documenting VAT-exempt sales, and simply collect it and pay it in as normal--and that's not illegal; however, collecting it VAT and *not* paying it in could result in problems, if challenged.

Some vendors get around the issue by setting separate pricing structures for overseas sales. In such a case, the overseas price may be set exactly the same as a VAT-inclusive price, and that is not illegal, either. Some vendors do that in order to be able to afford offering reduced shipping rates to overseas addresses.

As you can see, this can be quite confusing to the overseas consumer. If I were to pursue the eBay sale in question, I would ask the seller if he is VAT-registered; and if he is, ask him to deduct VAT from the sale price before committing to the sale.

Allen