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Vat

Volume 175: debated on Thursday 5 July 1990

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To ask the Chancellor of the Exchequer if he will publish a table showing for each country within the European Economic Community the rate of value added tax attaching to (a) food, (b) children's clothing, (c) new housing and(d) books and newspapers.

The information available for each EC member state is set out in the tables:

(a) Food in shops1
CountryRate per cent.
Belgium6
Denmark22
France25.5
Germany7
Greece6
Ireland30
Italy44, 9
Luxembourg53, 6
Netherlands6
Portugal60, 8, 6
Spain6
United Kingdom70
1 Excluding luxury foods.
2 With certain exceptions, e.g. sweets, ice-cream, margarine which are standard-rated at 18.6 per cent.

3 Alcohol and soft drinks other than fruit juices are liable at 25 per cent. in all circumstances, as is all food and drink supplied through a vending machine.

4 The lower rate applies to essential foodstuffs such as bread, pasta and fish.

5 The lower rate applies to meat, meat products, bread and butter.

6 The rate shown in brackets applies to the autonomous regions of the Madeira and Azores archipelagoes. The zero-rate applies to unprepared foodstuffs.

7 With certain exceptions including ice-cream, chocolates and similar confectionery, alcoholic and soft drinks, potato crisps and similar products and pet foods.

Food in restaurants

Country

Rate per cent.

Belgium17
Denmark22
France18.6
Germany14
Greece

1

Ireland10
Italy

29

Luxembourg6
Netherlands6
Portugal

38 (6)

Spain

46, 12

United Kingdom15

1 Information not available. Greece has set its VAT rates at 6 per cent., 18 per cent. and 36 per cent., but full details about the applicability of the rates are not yet available.

2 Excluding the supply of food in luxury premises including luxury hotels.

3 Lower rates apply in the autonomous regions of the Azores and Madeira archipelagoes.

4 The higher rate applies to services supplied in luxury hotels.

(b) Children's clothing

Country

Rate per cent.

Belgium19
Denmark22
France18.6
Germany14
Greece16
Ireland0
Italy19
Luxembourg12
Netherlands18.5
Portugal

117, 12

Spain12
United Kingdom0

1 Lower rate applies in the autonomous regions of the Azores and Madeira archipelagoes.

(c) New housing

Country

Rate per cent.

Belgium17.0
Denmark22.0
France18.6
Germany

1

Greece

2

Ireland10.0
Italy

34.0, 19.0

Luxembourg

1

Netherlands18.5
Portugal

1

Spain

412.0

United Kingdom0.0

1 Exempt.

2 Information not available.

3 Certain "low-priced" housing 4 per cent., others 19 per cent.

4 Or 6 per cent. if the first supply by a contractor of a residential dwelling.

(d) Books

Country

Rate per cent.

Belgium6.0
Denmark22.0
France5.5
Germany7.0
Greece

1

Ireland0.0
Italy0.0
Luxembourg6.0
Netherlands6.0
Portugal0.0
Spain6.0
United Kingdom0.0

1 Information not available.

Newspapers

Country

Rate per cent.

Belgium0.0
Denmark0.0
France2.1
Germany7.0
Greece

1

Ireland10.0
Italy0.0
Luxembourg6.0
Netherlands6.0
Portugal0.0
Spain6.0
United Kingdom0.0

1 Information not available.