HC Deb 27 March 1975 vol 889 cc210-1W
Mr. Knox

asked the Chancellor of the Exchequer if he will publish in the Official Report a table showing for each member State of the EEC the rate of VAT currently being applied, the date VAT was introduced, if differential rates are being applied, and, if so, to what products or services.

Mr. Joel Barnett:

The table below shows the date of introduction of VAT in each member State, the various rates of tax and their broad significance. For further information on coverage I would refer the hon. Member to the reply which I gave to my hon. Friend the Member for Newham, South (Mr. Spearing) on 10th March 1975.—[Vol. 888, c. 69–74.]I

Country Date of Introduction of VAT Standard Rate* Per cent Other Rates* of which significant use is made Per cent Other Rates* of very limited application Per cent.
Belgium 1st January 1971 18 25, 14, 6 0
Denmark 3rd July 1967 15 0
France 1st January 1968† 20 33.3, 17.6, 7 0
Germany 1st January 1968 11 5.5
Ireland 1st November 1972 19.5 36.75, 6.75, 0 11.11, 1
Italy 1st January 1973 12 30, 12, 6, 3‡,1‡ 18, 0
Luxembourg 1st January 1970 10 5, 2‡
Netherlands 1st January 1969 16 4 0
United Kingdom 1st April 1973 8 25, 0
* As at December 1974.
† This date refers to the extension of VAT to cover retail transactions.
‡Temporary rates.

Mr. Wigley

asked the Chancellor of the Exchequer what is the estimate of the amount of VAT collected in each county of Wales and in Wales as a whole for the last available year.

Dr. Gilbert:

I regret the information is not available, but it is intended to produce annually certain VAT data by reference to the country of the main VAT offices in England, Wales, Scotland and Northern Ireland in which traders are registered for value added tax. Figures for 1973–74 will be ready later this year.