All prices/rates include the value added tax (VAT) applicable at the time of delivery, unless otherwise stated. In particular, if you are logged in as a business customer, all prices/rates are always exclusive of VAT. The stated vehicle price is the On The Road price (including delivery to your chosen smart agent, registration plates and new vehicle first registration fee). All price quotations refer to the prices/rates valid at the time of publication on the website. These details are not binding, may vary by market and are subject to change without prior notice. The General Terms and Conditions of smart UK Automotive Ltd apply to all orders.