Vat on a refurbed mac book pro?

If I buy one for the shop from Apple will there be Vat I can claim back?

Depends if you are vat registered I guess? Yes, Apple will charge vat though.

That’s good I thought I read somewhere that second hand goods were vat exempt.

Yes there is vat. I always buy the refurbs and often they are brand new and just old inventory not refurbished. The only mac I have had repaired under AppleCare was one I purchased new.
Last purchase was a 15in 2.6 retina with 16gb/512 which was £1500plus vat (they are now slightly less in the refurb store) I knew there were new ones coming but the spec change was not worth waiting for.
If there is a particular configuration you are after there’s a website that you sign up for and it mails you when the particular model is in stock.

Yep as above, have bought three machines for work and all have looked brand new with all protective plastic, etc in place. If they were 2nd hand I couldn’t tell! You get a normal receipt that can go through the books.

Don’t forgot the 3% cashback from Quidco, etc is also valid on the refurb store!