VAT Rates

WORKS OF ART - IMPORTING (Works of art)

Rate

Reduced rate

Remarks

See document; Schedule 5 (Works of Art, Collectors’ Items and Antiques chargeable at the rate specified in section 46(1)(c) in the circumstances specified in section 48).

Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref

Section: 46(1)(c) Schedule: 3 Paragraph: 23