Auctioneers' Scheme

Revenue has a special Value-Added Tax (VAT) scheme for auctioneers, along with other auction and agency sales.

The following supplies can be dealt with under the Auctioneers' Scheme

  • works of art
  • collectors' items
  • antiques
  • second-hand goods.

Further guidance contains more detailed information on the VAT treatment of the Auctioneers' Scheme.