In response to Slowly: Huntingdon, Peterborough, just two I have checked when wondering if they were cheaper. They were, but by about £3 a night! The S4B rate is £105 a night, the MEB rate was £84, add 17.5% to that and you are nearly as the S4B. There are lots, but I am too tired to check them all out.
I can do without your "schoolteacher" tone as well, sorry I just didn't take kindly to the second post, no offence. I actually said that all the hotels in the Uk have tax included in the rate, except London and the majority of MEB rates have "excludes tax" in the rate rules. The only one I ever found that didn't was Swindon and I actually used that rate once.