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