Just had to swallow a bitter and unexpected pill. £20.50 VAT and £8 handling on a £105 second hand purchase sent from the Republic of Ireland. I suppose I should have known, but I have never bought second hand from outside the UK before and I wasn't paying attention to where the sale was coming from. The item was in new condition and had a bit of a discount compared to buying new, but with the addition of VAT and handling it cost me just £3 less than new. No winner other than HMRC.
Caveat Emptor.
Caveat Emptor.