Value Added Tax Consolidation Act 2010 Schedule 3 paragraph 18

Photographic and related supplies

Paragraph 18 of Schedule 3 applies the reduced rate of VAT to specified categories of photographic goods and services, including prints and negatives developed from customer materials, commissioned photographs and recordings, professional photographer supplies, film editing, and agency services for developing.

• The reduced rate applies to photographic prints, slides and negatives produced from a customer's own materials, commissioned photographs and recordings of particular persons, objects or events, and negatives or exposed film supplied by professional photographers
• Editing of photographic, cinematographic and video film, microfilming services, photo vending machine prints and agency services relating to film developing also qualify for the reduced rate
• The standard rate applies to digitised photographs supplied on disc or downloaded electronically, photographic equipment, frames, unused film, and any photographic supplies not meeting the specific reduced-rate conditions in paragraph 18
• Special rules apply to photographic works of art, a Revenue concession for commissioned wedding and portrait photography in frames or albums, and programme content commissioned by broadcasters from independent producers