Regularly Asked Questions - Tax and Self-employment

If you are offering art or classes/education of any kind then you may need to register for VAT!

It has come to our attention that Revenue have now implemented and are checking for VAT compliance under the amendments introduced in the Finance Act 2015.  The Act means that people offering education and workshops outside of specific constraints are now required to charge VAT and, within the VAT definitions, provide VAT returns to Revenue. The Act was introduced in 2015 and already some visual artists are being requested for further detail on their tax returns regarding arts training that they may have given to raise some extra income. Some have been requested for VAT payments backdated to the introduction of the Act.  The guidelines are somewhat easy to follow. They appear to rely on the provision being either directly addressing specific curriculum guidelines or a specific vocational need.  What is more difficult is the area of classes provided for leisure or to hobbyists.

We are providing the full Guidelines Document here (pdf format) but we strongly recommend that you contact either your accountant or tax advisor if you have been providing these services and to get advice on whether or not you must now be registered for VAT and if you have any liabilities for work completed in previous tax years.

Read more in our Manual

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