I'm in two minds Keith ! To be fair the guy I spoke with was honest from start it's not brand new but he says it's in good working order been serviced regularly etc i can buy new machine I agree with what you are saying about tax relief and vat back , but if this machine gets us going and pays itself off I would buy a new one . It's six of one half a dozen of the other I,m going to ring pft northern tomorrow and thrash I out with them .