Point taken Dave, never looked at it that way.
Will be vat registered in the future but in the mean time will not as it benefits my business plan, which I do have.

Will not go into details but there is some logic in my plan. But may be soon forced down that route which I need to discuss with my accountant.
It's a bit like the 40p rule which we have discussed which suits my business outlook but not yours.
Why not buy a bag of Sybron of Alex as he is just down the road from you, then see what performance that gives you against Purolite. Or buy a bag of Dowex to keep Tony quiet, now that is a challenge.

Cheers
Doug