VAT Rates

PORCELAIN - Antiques

Rate

Reduced rate

Remarks

Limited to porcelain (whether hand decorated or not) over 100 years old. For treatment under the Margin scheme see Margin scheme - Second -Hand Goods Information Leaflet.

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

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