To ask the Chancellor of the Exchequer if he will list the rates of VAT charged in each other EC country for (a) food in shops, (b) food in restaurants, (c) books, (d) magazines, (e) newspapers, (f) household fuel, (g) rents, (h) house purchase, (i) children's clothing (j) community centres and (k) transport fares.
Rates of VAT charged in each other EC country for food in shops, food in restaurants, books, magazines, newspapers, household fuel, rents, house purchase, children's clothing, community centres and transport fares according to the latest information available, are set out in the tables.
(a) VAT on food in shops in the EC 1
| |
Country
| Rate percentage
|
| Belgium | 6·0 |
| Denmark | 25·0 |
| France | 5·52 |
| Germany | 7·0 |
| Greece | 8·0 |
| Ireland | 0·03 |
| Italy | 4·04, 9, 12 |
| Luxembourg | 3·0,5, 6 |
| Netherlands | 6·0 |
| Portugal | 0·06, 8, (6) |
| Spain | 6·0 |
1 Excluding luxury foods· | |
2 With certain exceptions, eg 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 21 per cent· in all circumstances, as is all food and drink supplies through a vending machine. | |
4 The lower rate applies to essential foodstuffs such as bread and pasta.12 per cent. applies to lobsters and oysters, lobster and oyster preserve, puffed cereal, extracts and meat juices, sauces, condiments, soups and broths. | |
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. | |
(b) VAT on food in restaurants in the EC
| |
Country
| Rate per cent.
|
| Belgium | 17·0 |
| Denmark | 25·0 |
| France | 18·6 |
| Germany | 14·0 |
| Greece | 18·0 |
| Ireland | 12·5 |
| Italy | 19·0 |
| Luxembourg | 6–0 |
| Netherlands | 18·5 |
| Portugal | 28·0, (6) |
| Spain | 36·0,13 |
Notes:
| |
1 Excluding the supply of food in luxury premises including luxury hotels. | |
2 Lower rates apply in the autonomous regions of the Azores and Madeira archipelagoes. | |
3 The higher rate applies to services supplied in luxury hotels. | |
(c) VAT on hooks in the EC
| |
Country
| Rate per cent.
|
| Belgium | 6·0 |
| Denmark | 25·0 |
| France | 5·5 |
| Germany | 7·0 |
| Greece | 4·0 |
| Ireland | 0·0 |
| Italy | 4·0 |
| Luxembourg | 6·0 |
| Netherlands | 6·0 |
| Portugal | 0·0 |
| Spain | 6·0 |
(d) VAT on magazines in the EC
| |
Country
| Rate per cent
|
| Belgium | 6·0 |
| Denmark | 25·0 |
| France | 2·1 |
| Germany | 7·0 |
| Greece | 4·0 |
| Ireland | 10·0 |
| Italy | 4·0 |
Country
| Rate per cent
|
| Luxembourg | 6·0 |
| Netherlands | 6·0 |
| Portugal | 0·0 |
| Spain | 6·0 |
(e) VAT on newspapers in the EC
| |
Country
| Rate per cent.
|
| Belgium | 6·0 |
| Denmark | 0·0 |
| France | 2·1 |
(f) VAT on household fuel in the European Community Rates per cent.
| ||||||
Country
| Oil
| Gas
| Electricity
| Coal
| Peat
| Wood
|
| Belgium | 17·0 | 17·0 | 17·0 | 6·0 | 6·0 | 6·0 |
| Denmark | 25·0 | 25·0 | 25·0 | 25·0 | 25·0 | 25·0 |
| France | 18·6 | 5·5 | 5·5 | 18·6 | 18·6 | 18·6 |
| Germany | 14·0 | 14·0 | 14·0 | 14·0 | 14·0 | 7·0 |
| Greece | 1
| 1
| 1
| 8·0 | 8·0 | 8·0 |
| Ireland | 12·5 | 12·5 | 12·5 | 12·5 | 12·5 | 12·5 |
| Italy | 9·0 | 9·0 | 9·0 | 9·0 | 9·0 | 9·0 |
| Luxembourg | 6·0 | 6·0 | 6·0 | 6·0 | 6·0 | 6·0 |
| Netherlands | 18·5 | 18·5 | 18·5 | 18·5 | 18·5 | 18·5 |
| Portugal2 | (6·0)8·0 | (6·0)8·0 | (6·0)8·0 | (6·0)8·0 | (6·0)8·0 | (6·0)8·0 |
| Spain | 13·0 | 13·0 | 13·0 | 13·0 | 13·0 | 13·0 |
1 Greece has set its VAT at 4, 8, 18 and 36 per cent., but full details about the applicability of the rates are not yet available. | ||||||
2 The lower rate applies to the autonomous regions of the Azores and Madeira Archipelagoes. | ||||||
(g) VAT on rents in the EC
The letting of immovable property is exempt from VAT in every member state, although some member states operate an option to tax in certain circumstances.
(h)VA T on house purchase in the EC
| ||
Country
| Rates on new buildings (per cent.)
| Rate on second hand buildings (per cent.)
|
| Belgium | 17·0 | Exempt |
| Denmark | 25·0 | Exempt |
| France | 18·6 | Exempt |
| Germany | Exempt | Exempt |
| Greece | 1Taxable | Exempt |
| Ireland | 10·0 | 2Exempt |
| Italy | 34·0, 19 | 4, 19 |
| Luxembourg | Exempt | Exempt |
| Netherlands | 18·5 | Exempt |
| Portugal | Exempt | Exempt |
| Spain | 4130 | Exempt |
1 Greece has set its VAT rates at 4,8,18 and 36 per cent., but full details about the applicability of the not yet available | ||
2 Or 10 per cent, if developed since 31 October 1972 and input tax credit was claimed | ||
4 Certain "low-priced" housing 4 per cent.; others 19 per cent. | ||
4 Or 6 per cent, if the first supply by a constructor of a residential dwelling. | ||
(i) VAT on children's clothing in the EC
| |
Country
| Rate per cent.
|
| Belgium | 19·0 |
| Denmark | 25·0 |
| France | 18·6 |
| Germany | 14·0 |
| Greece | 18·0 |
| Ireland | 212·5 |
| Italy | 19·0 |
| Luxembourg | 15·0 |
| Netherlands | 18·5 |
| Portugal | 117·0 (12) |
| Spain | 13·0 |
Notes:
| |
Country
| Rate per cent·
|
| Germany | 7·0 |
| Greece | 4·0 |
| Ireland | 10·0 |
| Italy | 4·0 |
| Luxembourg | 6·0 |
| Netherlands | 6·0 |
| Portugal | 0·0 |
| Spain | 6·0 |
1 The lower rate applies in the autonomous regions of the Azores and Madeira archipelagoes. | |
1 To be increased to 16 per cent. on 1 March 1992. | |
(j) VA T on community centres in the EC
Leasing of such buildings is exempt in all member states. For purchase (including construction), in other member states, the rates in the table "VAT on house purchase in the EC" apply.
(k) VAT on public transport (including bus fares) in the EC
| |
Country
| Rate (per cent.)
|
| Belgium | 6·0 |
| Denmark | Exempt |
| France | 5·5 |
| Germany | 17·0 |
| Greece | 8·0 |
| Ireland | Exempt |
| Italy | 1Exempt |
| Luxembourg | 6·0 |
| Netherlands | 6·0 |
| Portugal | 8·0 |
| Spain | 6·0 |
1 For journeys within towns or of less than 50 kilometres; otherwise Germany 14 per cent., Italy 9 per cent. | |
To ask the Chancellor of the Exchequer what, in the latest year for which information is available, is the proportion of consumer spending subject to the standard rate of VAT, exempt from VAT and subject to a zero rate of VAT.
In 1990, the latest year for which estimates are available, some 57 per cent. of consumers' expenditure was standard rated, a further 22 per cent. was exempt and 12 per cent. was zero rated.