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Mr. Newton
asked the Chancellor of the Exchequer if he will list in the Official Report the percentage rates of VAT levied on the sale of theatre tickets in each of the EEC States; and how these rates compare with the standard rates levied in those states.
Mr. Robert Sheldon
The information is as follows:
| Country | Rate of VAT on theatre admissions | Standard rate of VAT |
| Belgium | 6* | 18 |
| Denmark | 15 | 15 |
| France | 7 | 17·6 |
| Germany | 5·5† | 11 |
| Holland | 4 | 18 |
| Ireland | 10 | 20 |
| Italy | 14 | 14 |
| Luxembourg | 5‡ | 10 |
| United Kingdom | 8 | 8 |
| * Exempt if performances are given by organisations recognised by the Ministry of Education and Culture. | ||
| † Exempt if performances take place in theatres run by the Federal Government or local government. | ||
| ‡ Exempt if performances are promoted by the State, local authorities or other public bodies. | ||