new vat rate is 21%

[Shane]

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GOOGLE EMAIL

"
Beginning 22 January 2004, all advertisers with an EU billing
address who have not provided us with a valid VAT registration
number will be billed at the current Irish VAT rate of 21%, not the
19% we originally reported. This means that Google will charge
your AdWords account at the Irish VAT rate beginning 22 January,
2004 if these conditions are met:

• You do not register for VAT within your own EU member country;
• You have not provided us with a valid EU VAT number; and/or
• You have not entered that number into our system.

However, if you provide us with a valid EU VAT number before or
after 22 January 2004, Google will not add VAT to your costs and you
can self-assess your VAT charges at your EU member country rate."

[getvisible]

yeh - but if you supply your EU VAT reg you don't pay it!