Value Added Tax

HC Deb 08 July 1980 vol 988 cc115-6W

Mr. Speller

asked the Chancellor of the Exchequer what are the relative value

Country	Hotel accommodation	Restaurant meals
United Kingdom	15 per cent.*	15 per cent.
Belgium	Tourist—6 per cent.	16 per cent.
	Other—16 per cent.
Denmark	20.25 per cent.	20.25 per cent.
France	Tourist—7 per cent.	17.6 per cent.
	Other—17.6 per cent.
Germany	13 per cent.	13 per cent.
Ireland	10 per cent.	10 per cent.
Italy	Ordinary—9 per cent.	Ordinary—9 per cent.
	Luxury—14 per cent.	Luxury—14 per cent.
Luxembourg	5 per cent.	5 per cent.
Netherlands	Short stay—4 per cent.	4 per cent.
	Other—exempt
* There are special rules enabling VAT to be charged on the basis of a reduced value for long-term residents.

Miss Richardson

asked the Chancellor of the Exchequer if he will seek to extend zero rating for value added tax to cover basic items of equipment for babies and toddlers.

Mr. Peter Rees

No.

Miss Richardson

asked the Chancellor of the Exchequer if value added tax is charged on the following items of baby equipment: drop-side cot, high chair, baby bath, changing mat, pack of 12 terry towelling nappies, carry cot, pram, buggy pushchair, car-seat, stair-gate, sterilising unit, feeding bottle and teat, teacher-beaker, cot blanket, bottle brush, zinc and castor oil, nappy liners, cotton wool and mother's nursing bra.

Mr. Peter Rees

Towelling nappies and nappy liners are covered by the zero-rating relief for young children's clothing and footwear (under group 17 of schedule 4 to the Finance Act 1972). The other items listed are liable to VAT at the standard rate.

Mr. Allan Roberts

asked the Chancellor of the Exchequer what revenue he estimates would be produced by an increase of 1 per cent. in the rate of value added tax.

Mr. Peter Rees

I refer the hon. Member to the supplement to the May edition (No. 121) of the Economic Pro-

added tax rates imposed by United Kingdom and other European Economic Community member States in relation to hotel accommodation and restaurant meals.

Mr. Peter Rees

The following is the latest available information:

gress Report, a copy of which is available in the Library.