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Lord Hylton
asked Her Majesty's Government:What is the position concerning VAT on house repairs in the other European countries and which countries levy tax on this item and at what rates.
The Minister of State, Treasury
(Lord Cockfield)
VAT is charged on house repairs throughout the European Community. The rates charged are as follows:
| Belgium | 16 per cent. |
| Denmark | 22 per cent. |
| France | 17ยท6 per cent. |
| Germany | 13 per cent. |
| Ireland | 10 per cent, (on 30 per cent, of the taxable amount) |
| Italy | 14 per cent. |
| Luxembourg | 10 per cent. |
| Netherlands | 18 per cent. |
| UK | 15 per cent. |