VAT Rates
SCULPTURE - ORIGINAL (Works of art)
Rate
Reduced rate
Remarks
Excluding mass produced reproductions or craftsmanship of a commercial character. Art foundry which makes metal casts of artists work liable at Reduced rate - regarded as supplying original work of art. Sold under margin/special auction schemes - the Standard rate applies on the margin.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(c) Schedule: 3 Paragraph: 23(c)