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Mr. Spence
asked the Minister of Agriculture, Fisheries and Food if agricultural land is rated in each of the EEC countries; and if he will publish the basis of assessment where applicable.
| Country | Tax | Basis of Assessment | |
| Denmark | … | County Land Tax, Municipal Land Tax, Supplementary Land Tax. | Land value after deducting (in the case of County and Municipal taxes) an allowance for improvements. Payable at a rate of 1 per cent, of the land value multiplied by a variable factor. |
| France | … | Property tax on land without buildings. | Rentable cadastral values on 1st January 1970 assessed by comparison with the valuation tariffs. The rate varies from municipality to municipality. |
| Property tax on buildings | Farm buildings are exempt. | ||
| Germany | … | Tax on real estate | Standard value. The rates range from 5 per cent, to 10 per cent, multiplied by a factor fixed by the municipality. Payments are generally an allowable expense for the calculation of taxable profits or income. It is understood that standard values were increased by 40 per cent, in 1974 but that this revaluation was not applied to agriculture and forestry where the 1964 valuation remained in force |
| Irish Republic | … | Rates | Immovable property, as valued by the Commissioner of Valuation. New or reconstructed farm buildings are exempt. Agricultural land in the lower valuation range (some 77 per cent, of rated holdings) qualifies for 100 per cent, rating relief, and other agricultural land benefits from an extensive system of abatements and statutory reductions depending upon valuation. |
| Luxembourg | … | Tax on land and buildings | Standard value. The tax varies between 7 per cent. and 10 per cent, of standard value multiplied by a factor between 0·5 and 8·0. In the case of farms the factor varies between 0·75 and 5·0. The tax is deductible from taxable income or profits. |
| Netherlands | … | Land tax | Income from land and buildings on the basis of the cadaster of 1887. Income from new properties is valued by comparison with similar older property. The rate of tax is 6 per cent, for land without buildings and 4·86 per cent, for buildings, with various surcharges added by provinces, municipalities or central government as appropriate. Tax relief is granted in cases of loss of income or usufruct. |