New or Used ? E 220 cdi

[Mobilemedic]

Advice on a purchase for a E 220 cdi, either new or a 1 year old vehicle. I am new to car buying and have never had a Mercedes. What would be the best value, my initial thoughts are to buy used, considering the warranty etc. I appreciate there are many variables such as VAT which I do not understand. Do used vehicles not have VAT?

Any useful advice is appreciated.