UK customers will have to pay up to £113 more than their US counterparts for the cheapest new iPhone 7.

In US states where sale tax is applicable, it averages at around 6.5%, meaning the average retail price would be 691 dollars (£518) for the 32GB model.

This means UK customers will pay an extra £81 - almost 16% more than the US average.

The new model was unveiled by Apple chief executive Tim Cook at an event in San Francisco on Wednesday.

The iPhone 7 will be water and dust-resistant, have two cameras and no headphone port.

It will go on sale along with the iPhone 7 Plus and new iWatch on September 16, with pre-orders for the devices beginning on Friday.