§ 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.