Auctioneer's 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 auctioneer’s scheme: 

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

Further guidance contains more detailed information on the VAT treatment of the auctioneer’s scheme.