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.
Crookshank & Glin, The Painters of Ireland, 1978, p. 153, 156, fig. 138.
Crookshank & Glin, Ireland's Painters, 2002, p. 166, fig. 210.
Laffan, Painting Ireland, 2006, pp. 94-7, fig. 64.