Artist Resale Rights in the UK: Royalty Rates, Who Pays and How the Income Is Taxed
11 August 2026
Artist resale rights pay you a royalty whenever one of your original works is resold for £1,000 or more through a gallery, dealer or auction house. Rates run from 4% down to 0.25% on a cumulative scale, capped at £12,500 per sale, and you collect through DACS or ACS rather than invoicing the trade yourself. The money is taxable income but sits outside the scope of VAT, and the right keeps paying your heirs for 70 years after your death.
