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Change in SCOPE Conditions of Auction

Following a written clarification of SCOPE's VAT status received today from the Irish tax authorities, SCOPE Auction is pleased to announce a simplification and
lowering of the commission that will be charged to horse buyers.

The new language in the revised SCOPE Conditions of Auction is:

"The sales price to be paid by the buyer is calculated as follows: knock-down price + 5% of the knock-down price in buyer's commission = sales price. If
applicable, VAT of 4.3% will be added to the sales price. "

VAT will not be charged to buyers outside of the European Union or to EU residents outside of Ireland who provide their bona fide VAT number to SCOPE. Irish
residents will be charged VAT but those registered for VAT may be able to reclaim the VAT paid to SCOPE.

http://www.morningside-stud.com

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