Why would you need to knock the VAT off - the cost of the car is the cost paid - all cars have VAT on them and if it is used and “vat qualifying” the dealer has to charge VAT.Indeed, one doesn't have to settle for a bad deal.
Just knocking the VAT off the original sale price gets you to £32k, (which is perhaps were it would be priced as an Approved Used).Deduct some more based on half a year's depreciation, plus the 'used' status, two increments on the number plate, fall in diesel popularity, cooking 220d (for clarity I'm not saying a 250d would fair any better) and their need to turn a profit.....
So, on the face of it not the best offer, but can see how they got there.
Why would you need to knock the VAT off - the cost of the car is the cost paid - all cars have VAT on them and if it is used and “vat qualifying” the dealer has to charge VAT.
Times have changed ; I remember my dad taking delivery of his W115 back in 1970 , and immediately putting a deposit on another ( 18 month waiting list ) , when the next car cam the first one was still going well , so he paid the list price for the new car , stuck an ad in the paper and sold it to a dealer for a profit . The only stipulation was it had to be ‘delivery miles , which on asking was under 100’ but the guy sent a transporter to collect it .You paid too much in the first place.
I regularly get emails from lease companies offering the likes of your car for circa £30k brand new after discount.