NO UK VAT TAX IS CHARGED. DIRECT TO US NO MIDDLE MAN THIS IS HOW WE CAN OFFER THIS FILM AT THIS LOW PRICE. HIGHEST QUALITY (PROBABLY THE BEST)FACTORY FRESH EXETER PAN ml X 100 iso MULTI LATITUDE (50iso-250iso)  BLACK & WHITE FILM 100 FEET x 35mm, RESPOOLED FROM LARGER FACTORY SEALED TINS INTO BLACK LIGHTPROOF PLASTIC BAG AND A SEALED TIN. YOU WILL RECEIVE 100FT OF EXETER PAN X 100iso IN A SEALED TIN THIS FILM IS SIMILAR TO PLUS X AND PRODUCES BEAUTIFULL CONTRAST AND MID TONES. TO GET THE ABBEY ROAD LOOK!   STANDARD DEVELOPING TIMES DEVELOP AS FP4 PLUS X OR FOMAPAN 100 PLEASE USE EITHER KODAK/ILFORD  CHEMISTRY FOR BEST RESULTS. IF IN DOUBT DEVELOP AS DOUBLE X OR ILFORD HP5 OR IN KODAK D76 ILFORD ID11 OR ANY HIGH QUALITY B&W FILM DEVELOPER NO WARRANTY IS EXPRESSED OR GIVEN