The original enlarger has 4 Rodenstock lenses which maybe have not been taken into consideration.
VAT is 20%?!?! I keep hearing that we Canadians have high taxes, but that is a bit much... even for a quasi-socialist like myself.
Really socialist countries would have more direct taxes (income tax) and less indirect taxes (such as VAT and excise taxes)*.
VAT is proportional, income tax is progressive: High VAT rates are good for the "rich", and bad for the "poor", so they are not very socialist.
On the other hand, it's much more difficult to evade indirect taxes than direct taxes, which is why they exist after all. I don't know about the UK, but in Italy half of the fiscal revenues come from indirect taxes.
*given a certain amount of fiscal pressure.