No VAT will be charged on the hammer price, but VAT at 15% will be added to the buyer's premium which is invoiced on a VAT inclusive basis.
Laffan, Painting Ireland, 2006, pp. 225-226, pl. 158.
Dublin, Gorry Gallery, 19th and 20th Century Paintings, 16 - 29 November, 1984, no. 5.