Rate of VAT on Commissioned Framed Photographs

Under the provisions of Paragraph (xxii)(a) of the Sixth Schedule to the VAT Act the 12.5% rate applies to:
“...........supplies of photographic prints (other than goods produced by means of a photocopying process), mounted or unmounted, but unframed............ which record particular persons, objects or events supplied under an agreement to photograph those persons, objects or events.”

The prevailing practice is to treat the low rate of VAT (12.5%) (subject to the two thirds rule) as applying to commissioned framed photographic portraits when sold as a package, for a single price. This treatment was adopted following discussions at the time with representatives of the photographers profession and was granted due to the fact that commissioned portraits are normally sold in a frame.

The matter has come up for review and it has been decided to continue to apply this treatment and therefore the appropriate rate of VAT applicable to the supply of commissioned framed photographic portraits remains at 12.5%, subject to the two thirds rule.