As they’re commercials, they’ll always be plus vat.
This is wrong.
If they have been sold to a business then the vat has been reclaimed – i believe even non vat reg business can claim it back now under certain systems. Vat will be payable on your purchase
If they have been sold to an individual who has not claimed the vat back then there will be no vat payable.
The 2 commercial vehicles i have bought have been from car dealers and have had no vat payable.
The cynic in me reckons that all commercial dealers will sy plus vat when pressed to get extra coin.
As for car vat – you only ever pay vat on the full price at registration – from then on vat is only payable on the profit.
Due to the above you pay vat on the whole value of a commercial every time it changes hands until it gets into private market.