A business SIM only tariff does not include a handset, rather, it’s a tariff of minutes, texts, and data only.

only plan means you can keep using it and just get the minutes, texts, and data to match your usage.

Both tariffs are the same price, however, you can claim back the VAT paid on your business SIM plan which effectively makes the business contract cheaper (all things being equal).

For full information on how to claim, read more on this page.