§ Mr. Bestasked the Chancellor of the Exchequer if he will list member countries of the European Economic Community, other than the United Kingdom, which discriminate against confectionery by imposing a different rate of value added tax, or its equivalent, on confectionery from other foods.
§ Mr. Peter ReesThe following member States of the European Community, along with the United Kingdom, currently impose a higher rate of value added tax on confectionery than on other food:
- France
- Ireland
- Italy (if the confectionery is in quality packaging)
- Luxembourg
- Netherlands
In addition, Denmark and Greece levy a special excise duty on confectionery. There are also excise duties on major constituents of confectionery; namely, on sugar in Belgium, Denmark, France, Germany, Italy, Luxembourg and Netherlands and on cocoa in France and Italy.
§ Mr. Bestasked the Chancellor of the Exchequer what would be the loss of annual revenue if confectionery were to be zero rated for value added tax purposes.
§ Mr. Peter ReesAbout £250 million in a full year.