Hi John, Don't forget you can claim the VAT back on an iPhone. When you're buying the phone, ask for an invoice receipt. Fill in the VAT 61A form, include the receipt, and send the whole lot off to Revenue. You'll get a refund cheque in a week or two. Good luck! John =========================================================== The vip_students mailing list Manage account or unsubscribe: //www.freelists.org/list/vip_students Archives: //www.freelists.org/archives/vip_students Administrative contact: support@xxxxxxx ===========================================================