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Value Added Tax

Volume 934: debated on Tuesday 28 June 1977

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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.

The information is as follows:

CountryRate of VAT on theatre admissionsStandard rate of VAT
Belgium6*18
Denmark1515
France717·6
Germany5·5†11
Holland418
Ireland1020
Italy1414
Luxembourg5‡10
United Kingdom88
* 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.