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 25

Literary manuscripts

Schedule 3 paragraph 25 applies the reduced rate of VAT to the supply of literary manuscripts certified as being of major national importance and of cultural or artistic importance.

  • The supply of a qualifying literary manuscript is taxed at the reduced VAT rate rather than the standard rate.
  • The manuscript must be certified by the Director of the National Library as being of major national importance.
  • The certification must also confirm that the manuscript is of cultural or artistic importance.
  • Both conditions — major national importance and cultural or artistic importance — must be met for the reduced rate to apply.

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