Abolish V.A.T. on commission paid to galleries by artists

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Abolish V.A.T. on commission paid to galleries by artists

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The government should abolish V.A.T. on the commission paid by artists to galleries for the sale of their work.
At present artists who do not earn enough from the sale of their works to be registered for V.A.T. have to pay V.A.T. on the commission paid to galleries for the sale of their work. The commission on gallery sales varies between 30% and 45%. When V.A.T. is paid on this commission the artist often takes away from the sale of a work less than half the price at which it sold. This requirement of V.A.T. payment seems an unfair burden to place on a low income group; also, its removal may enable artists to lower the price of their work sufficiently to encourage more people to buy original works of art.

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