Works Of Art - Limited Editions - Works Of Art

Rate:

Reduced
Click on this link for the current and historic VAT rates.

Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref:

Section: 48(1)
Schedule: 3
Paragraph: 23


Order:

 

Remarks:

Reduced rate also applies to limited editions of original works of art coming within the meaning of Paragraph 1 of Schedule 5. Mass-produced/copied works of art are liable at the Standard rate.

Decision:

 

Reference:

 


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