To bring here clarity upon the VAT classification groups, all resellers are to be referred to as Businesses, whilst end-clients (all clients buying at retail price) can be either Businesses or Individuals. Thus:
UK VAT at 17.5% is applicable to: Businesses (no VAT/VAT registered) and Individuals from the United Kingdom; and Individuals from the European Union.
Clients where VAT is applicable but WILL NOT affect the service pricing (i.e. equals to NIL): Businesses from the European Union.
Clients outside the scope of VAT: non-EU clients (Businesses and Individuals).