VAT on exhibition commission to Greys Court

IMPORTANT MESSAGE ABOUT GREYS COURT EXHIBITION 2026

The issue of VAT on exhibition commission to Greys Court was raised at the recent OSG AGM. Below here is more information about this situation, followed by two important questions to our membership. Please read this information and reply to let us know your views on the questions posed below BY 10th JANUARY.

Previous Exhibitions ay Greys Court:

We have been exhibiting at Greys Court for a number of years and have previously paid commission to the National Trust at a rate of 15% of gross sales over the exhibition. As the provision of their property for the exhibition is classed as a service, VAT has always been applicable, but they have always dealt with this internally and we have not had to pay this.

National Trust current position:

It would appear that nationally the National Trust are raising the commission rate to 20% of gross sales for all exhibitions that they stage. In addition, they are not prepared to absorb the VAT element themselves and will be adding this to the invoice for the OSG to pay.

OSG and Exhibitors position:

This action increases the total that we have to pay the National Trust for exhibiting at their properties to 24%. The Steering Group have looked at whether the OSG can cover some of this increase by reducing OSG’s exhibition commission rate, but the current rate is just 7.5% and we are only breaking even at this rate.

Effectively for Exhibitors therefore, the cost of the commissions in future would be 24% + 7.5%, which leaves the Exhibitor just 68.5% of each sale. This amounts to a reduction on sales of 9%.

How you can help:

We are due to hold further discussions with the National Trust in the New Year. Your views on how the proposed increase would affect you is important to us and would help us to negotiate on your behalf. Also knowing your views up front is preferable to finding out at a later date that a number of you are not prepared to exhibit under the proposed new terms.

IMPORTANT - Please let us know:

• Would you still be prepared to exhibit at Greys Court (and other NT properties) if the artist rate was reduced to 68.5% of the sale price?

• If not, at what percentage of sales figure would you still be prepared to exhibit at NT properties?

• Any other comments are more than welcome.

Your views on this are essential for us to try to negotiate a better deal than that presently offered.

Please reply to this email or directly to the Group Administrator before January 10th 2026