VAT Rates
SUPPLIES OF ART BY ART DEALER ( Works of art )
Rate
Reduced rate
Remarks
Applies to goods listed in Paragraph 23 of Schedule 3. Otherwise, the Standard rate applies. See also paragraph headed "Works of art:" in Schedule 5.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(c) Schedule: 3 Paragraph: 23