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Value Added Tax

Volume 932: debated on Tuesday 24 May 1977

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asked the Chancellor of the Exchequer for what reason value added tax on a video door entry system is charged at 8 per cent. and value added tax on a door entry phone is charged at 12½ per cent.

The higher rate of VAT applies to door entry systems which are of a kind suitable for domestic use. The domestic usage of systems incorporating closed circuit television is at present minimal, and they are, therefore, regarded as chargeable at only 8 per cent. standard rate.

asked the Chancellor of the Exchequer if he will publish in the Official Report the rate of value added tax on children's clothing in each of the member States of the EEC.

The rate of VAT on children's clothing in each of the member States of the EEC is as follows:

CountryRate(per cent.)
Belgium14 (Fur clothing: 25%)
Denmark15
France17·6 (Fur clothing: 33⅓%)
Germany11
Holland18
IrelandZero (Fur clothing: 20%)
Italy9
Luxembourg10
United KingdomZero (Fur clothing: 12½%)
The United Kingdom is the only member State which distinguishes between children's clothing and adult clothing.