On the 4th January the rate of VAT will increase to 20%. We are closed from the 31December until 4th January so any orders placed on or after the 31st December will be charged the new rate of VAT. The law says anything invoiced after 4th January must be charged at the new rate. We will try to invoice all back orders before the new rate of VAT kicks in but in the event that the items are out of stock we have to charge the new rate of VAT. This applies to orders placed when the old VAT rate applied.