VAT Rates
ANTIQUES - SUPPLY
Rate
Standard rate
Remarks
Antiques sold under the margin scheme or the special auction scheme are liable at the Standard rate on the margin.
However, articles of furniture, silver, glass or porcelain that are shown to the satisfaction of the Revenue Commissioners to be more than 100 years old are liable at the Reduced rate. Paragraph 24 of Schedule 3 refers. See also Paragraph 3 of Schedule 5 re importing antiques.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(a)