Lots of Toggle's published prices are wrong, particularly as they breach
Regulation (EU) No 31/2012.
First you need to understand how GBP prices are calculated for UK-based operators. The price caps are specified in EUR without VAT in Articles 8(2), 10(2) and 13(2) of
Regulation (EU) No 31/2012, and in order to convert the price caps to GBP, the EUR/GBP exchange rate is calculated in accordance with Article 1(7) by taking the average of the exchange rates published in the Official Journal of the European Union on
1st March 2014,
1st April 2014 and
1st May 2014, which is 0.82581. Consequently the price caps are £0.1569/min for outgoing calls, £0.0413/min for incoming calls, £0.0495 for outgoing SMS and £0.1652/MB for data. UK VAT of 20% is then added when roaming inside the
EU VAT area, but not when roaming in parts of the European Union and wider European Economic Area that are outside the EU VAT area, specifically Iceland, Liechtenstein, Norway, Gibraltar, the Åland Islands, French Guiana, Guadeloupe, Martinique, Réunion, the Canary Islands, Ceuta and Melilla, in accordance with
Article 19 of the Value Added Tax (Place of Supply of Services) Order 1992. This is because the UK opted to exempt non-EU VAT area roaming from UK VAT under Article 9(3)(a) of
Council Directive 77/388 ("the Sixth VAT Directive") so that it could charge UK VAT on services used in the UK but billed outside the UK (e.g. US-based services marketed to UK residents).
Have a look at Toggle's prices for roaming in Norway for example. It publishes a price of 7p for sending SMS, which breaches the price cap by 41%.