VAT Rates
STATUARY - ORIGINAL (Works of art)
Rate
Reduced rate
Remarks
An original sculpture or statue, (not being a mass-produced reproduction or work of craftmanship of a commercial nature). For treatment under Margin Scheme see Guidance on "Supplies of second-hand goods".
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(c) Schedule: 3 Paragraph: 23(c)