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Value Added Tax

Volume 76: debated on Wednesday 3 April 1985

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asked the Secretary of State for Trade and Industry if he will publish in the Official Report the complete range of tourism services provided within the countries of the European Economic Community which attract value added tax together with the individual percentage rates currently being levied.

[pursuant to his reply, 14 March 1985, c. 209]: The table showing the percentage rates of value added tax applying to the main areas of tourist expenditure in EC member states contained an error. In Ireland, value added tax is charged at 10 per cent. on hotel rooms and not 23 per cent. as given. The corrected table is as follows:

Belgium

Denmark

France

Germany

Ireland

Italy

Luxembourg

Netherlands

United Kingdom

Air0exempt00exempt0000
Sea0exempt00exempt0000
Rail

*6

exempt0

*7

exempt00

*5

0
Road

*6

exempt

*18·6

*7

exempt00

*5

0
Public Transport6exempt7║7exempt║exempt650
Theatre6227exemptexempt961915
Clothes192218·61410• 18, 38121915
Books and maps622770▀2650
Gold and gold-plated jewellery252233·33¶142318121915
Antiques17†2218·6¶4231812515

* Only applies to the portion of travel within the national territory

† Sculptures, paintings, drawings and original lithographs are exempt
‡ Higher rate applies to luxury hotels
║ For journeys of less than 50 kms within towns; otherwise 14 per cent in Germany, 18 per cent. in Italy
¶ "Works of art and collectors' pieces" are taxed at 7 per cent
• Higher rate applies to furs and hides
▀ Antique books are taxed at 10 per cent