HC Deb 27 July 1981 vol 9 c280W
Mr. Hicks

asked the Chancellor of the Exchequer what is the rate of value added tax now applicable on hotel accommodation in each of the other nine European Economic Community countries.

Mr. Peter Rees [pursuant to his reply, 23 July 1981]: The latest available information is as follows:

per cent.
Belgium 6 Reduced rate
Denmark 22 Standard rate
France 7 Reduced rate for recognised tourist hotels
17.6 Standard rate for others
Germany 13 Standard rate
Greece VAT has not yet been introduced
Ireland *10 Reduced rate
Italy 15 Standard rate
Luxembourg 5 Reduced rate
Netherlands 4 Reduced rate for short-term stays only—otherwise exempt)
* The Irish Government announced on 21 July 1981 that it intended to increase the 10% rate of VAT to 15% from 1 September 1981.
† Not available.