The Spectator’s Notes | 15 January 2011
The question of what is art vexes the tax authorities as well as philosophers. Last month, the Art Newspaper reported the latest twist in a wonderful, long-running row. The European Commission has decided that two pieces of installation art — ‘Hall of Whispers’ by Bill Viola, and ‘Six Alternating Cool White/Warm White Fluorescent Lights/Vertical and Centred’ by Dan Flavin are not, after all, works of art. The first is classified as ‘DVD players and projectors’ and the second as ‘light fittings’. This makes them liable not for the 5 per cent VAT rate that applies to art sales, but the standard rate — now 20 per cent. In this month’s issue, the Art Newspaper campaigns vigorously for a reversal.