VAT Rates
PORTRAIT PAINTING (Works of art)
Rate
Reduced rate
Remarks
Commissioned works and original works. Concessionally, commissioned framed photographic portraits sold as a package for a single price are also liable at the Reduced rate.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(c) Schedule: 3 Paragraph: 23(a)