For all Sales categories, buyer's premium excluding Cars, Motorbikes, Wine, Whisky and Coin & Medal sales, will be as follows:
Buyer's Premium Rates
28% on the first £40,000 of the hammer price;
27% of the hammer price of amounts in excess of £40,000 up to and including £800,000;
21% of the hammer price of amounts in excess of £800,000 up to and including £4,500,000;
and 14.5% of the hammer price of any amounts in excess of £4,500,000.
VAT at the current rate of 20% will be added to the Buyer's Premium and charges excluding Artists Resale Right.
![MACLEAN, SORLEY [SOMHAIRLE MACLEAN-GILL], (1911-1996, Scottish poet)](/_next/image/?url=https%3A%2F%2Fimages1.bonhams.com%2Fimage%3Fsrc%3DImages%252Flive%252F2012-12%252F13%252F8686705-307-1.jpg%26width%3D650&w=2400&q=75)
