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VAT .?
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If you wondered why art in galleries was so expensive, as opposed to the fee you might charge privately (though never advertise your wares for less than any gallery you use is charging: they won't like that and will likely refuse to deal with you again) you now know why.
The way I think of is this. You are in effect buying a service from the gallery to sell your painting as such that service will attract VAT. Exactly the same as having your boiler serviced.