VAT Rates

GLASS - ANTIQUE (Antiques)

Rate

Reduced rate

Remarks

Limited to glass over 100 years old. For treatment under the Margin Scheme see VAT guidance on Supplies of Second Hand Goods.

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

Section: 46(1)(c) Schedule: 3 Paragraph: 24