Commissions checklist
8 Fees
- What is the total value of the commission fee? Note: Commission fees are subject to income tax just like any other income artists earn, and should therefore be included on the annual tax return as self-employed income. Artists should submit an invoice for each installment of the fee and add VAT if they are VAT registered. If the commissioner is a local authority or if the work is being produced as part of a residency or if the artist is working on site as a subcontractor, tax may need to be deducted from the fees as PAYE. Any queries on tax deductions should be raised with the commissioner, agency or project manager. If preliminary designs are needed, a non-refundable design fee should be paid even if the work does not proceed to a full commission.
- Is the commission fee inclusive or exclusive of VAT?
- Does the commission fee include the costs of materials?
- Does the commission fee cover the cost of delivery of the work to the site?
- Does the commission fee cover the cost of installation of the work?
- Does the commission fee cover the cost of any related ancillary work, for example lighting or landscaping?
- When will the commission fee be paid to the artist?
Note: Commission fees are often broken down into a number of staged payments. The agreement should clearly outline the timetable and amounts of each of the installments. It is common for installments to fall due on the signing of the agreement, on the approval of designs, on approval of the installed work, with a final amount held back by the commissioner for a limited period against hidden defects. The amount of each of the payments will not necessarily be equal.
- Will the artist be paid any additional fees if the commissioning schedule has to be extended due to unforeseen delays?
- Will the artist be paid any additional fees if the commissioner changes the brief? Note: If the commissioner changes the brief or the specification for the work unilaterally after the commission starts the artist should reserve the right to increase fees commensurately.
- Will the artist be reimbursed for any other expenses relating to the commission? Note: It is usual for artists to be reimbursed for travel costs to attend meetings and other incidental expenses. Artists will normally be asked to submit an expenses claim together with original receipts.