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 | |
| Country | Rate per cent. |
| Belgium | 6 |
| Denmark | 22 |
| France | 25.5 |
| Germany | 7 |
| Greece | 6 |
| Ireland | 30 |
| Italy | 44, 9 |
| Luxembourg | 53, 6 |
| Netherlands | 6 |
| Portugal | 60, 8, 6 |
| Spain | 6 |
| United Kingdom | 70 |
| 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.
|
| Belgium | 17 |
| Denmark | 22 |
| France | 18.6 |
| Germany | 14 |
| Greece | 1— |
| Ireland | 10 |
| Italy | 29 |
| Luxembourg | 6 |
| Netherlands | 6 |
| Portugal | 38 (6) |
| Spain | 46, 12 |
| United Kingdom | 15 |
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.
|
| Belgium | 19 |
| Denmark | 22 |
| France | 18.6 |
| Germany | 14 |
| Greece | 16 |
| Ireland | 0 |
| Italy | 19 |
| Luxembourg | 12 |
| Netherlands | 18.5 |
| Portugal | 117, 12 |
| Spain | 12 |
| United Kingdom | 0 |
1 Lower rate applies in the autonomous regions of the Azores and Madeira archipelagoes. | |
(c) New housing
| |
Country
| Rate per cent.
|
| Belgium | 17.0 |
| Denmark | 22.0 |
| France | 18.6 |
| Germany | 1— |
| Greece | 2— |
| Ireland | 10.0 |
| Italy | 34.0, 19.0 |
| Luxembourg | 1— |
| Netherlands | 18.5 |
| Portugal | 1— |
| Spain | 412.0 |
| United Kingdom | 0.0 |
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.
|
| Belgium | 6.0 |
| Denmark | 22.0 |
| France | 5.5 |
| Germany | 7.0 |
| Greece | 1— |
| Ireland | 0.0 |
| Italy | 0.0 |
| Luxembourg | 6.0 |
| Netherlands | 6.0 |
| Portugal | 0.0 |
| Spain | 6.0 |
| United Kingdom | 0.0 |
1 Information not available. | |
Newspapers
| |
Country
| Rate per cent.
|
| Belgium | 0.0 |
| Denmark | 0.0 |
| France | 2.1 |
| Germany | 7.0 |
| Greece | 1— |
| Ireland | 10.0 |
| Italy | 0.0 |
| Luxembourg | 6.0 |
| Netherlands | 6.0 |
| Portugal | 0.0 |
| Spain | 6.0 |
| United Kingdom | 0.0 |
1 Information not available. | |