Directive

Article 98 [Reduced rate]

Article 311 [Definitions - second-hand goods, works of art, collectors' items, antiques, taxable dealer, organiser of a sale by public auction]

Annex IX Works of art, collectors' items and antiques, as referred to in points (2), (3) and (4) of article 311(1)

Value Added Tax Consolidation Act 2010 Schedule 3 paragraph 23

Works of art

Schedule 3 paragraph 23 applies the reduced rate of VAT to supplies of certain works of art, while excluding supplies made under the margin scheme.

The reduced VAT rate applies to supplies of specified categories of original works of art.
Qualifying works include hand-produced paintings, drawings, pastels, and combinations of these, but not hand-decorated manufactured articles or technical drawings.
Original lithographs, engravings, and prints produced entirely by hand from lithographic stones, plates, or other engraved surfaces also qualify.
Original sculptures and statues qualify, but mass-produced reproductions and commercially produced craft items do not.

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