battleroyale wrote:Just been told by ups that 5% vat does not apply on prints if more than 30 are produced not sure if that's edition size or the amount of prints an artist releases in a year.
Anyone else heard of this
This only applies to photographs, not prints.
from section 11 of VAT Notice 702: imports (Updated 5 January 2017) https://www.gov.uk/government/publications/vat-notice-702-imports/vat-notice-702-imports
11.1 Works of art
pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist, other than plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, hand-decorated manufactured articles, theatrical scenery, studio back cloths or the like of painted canvas (Tariff heading 9701)
original engravings, prints and lithographs, being impressions produced in limited numbers directly in black and white or in colour of one or several plates executed entirely by hand by the artist, irrespective of the process or of the material employed by him, but not including any mechanical or photomechanical process (Tariff code 9702 00 00)
original sculptures and statuary, in any material, provided that they are executed entirely by the artist, sculpture casts (Tariff code 9703 00 00). See Notice 718 The VAT Margin Scheme and global accounting, for the definition of sculpture casts
tapestries (Tariff code 5805 00 00) and wall textiles, made by hand from original designs provided by artists, provided that there are not more than eight copies of each
individual pieces of ceramics executed entirely by the artist and signed by him
enamels on copper, executed entirely by hand, limited to eight numbered copies bearing the signature of the artist or the studio, excluding articles of jewellery and goldsmiths’ and silversmiths’ waresphotographs taken by the artist, printed by him or under his supervision, signed and numbered and limited to 30 copies, all sizes and mounts included
It's also worth noting that the tariff codes have changed slightly too so Original engravings, prints and lithographs that are not on wood are 9702000090https://www.gov.uk/trade-tariff/headings/9702