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Value Added Tax

Volume 979: debated on Tuesday 19 February 1980

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asked the Chancellor of the Exchequer what is the percentage value added tax affecting confectionery in the States of the European Economic Community; and what is the current annual yield in the United Kingdom.

The information is as follows:

Per cent
Belgium6
Denmark20·25
France17·6
Germany6·5
Ireland10
Italy35
Luxembourg10
Netherlands18
United Kingdom15
The full year yield of VAT on confectionery at the 15 per cent rate is estimated to be of the order of £200 million.