HC Deb 27 July 1982 vol 28 c459W
Mr. Michael Brown

asked the Chancellor of the Exchequer what steps he has taken to ensure that future industrial action by civil servants does not adversely affect value added tax repayment to traders.

Mr. Bruce-Gardyne

Should civil servants making VAT repayments take industrial action in the future—and I very much hope that they will not do so—there is no way of ensuring that this will not have an adverse effect on some repayment traders. During the last two periods of industrial action special arrangements were made to alleviate the position of such traders and these arrangements, together with other possible courses of action, are under continuing review.

Mr. Adley

asked the Chancellor of the Exchequer if he will list the level of value added tax on boats presently pertaining in all European Economic Community countries.

Mr. Bruce-Gardyne

[pursuant to his reply, 26 July 1982, c.356.]: The available information suggests that most member States apply the equivalent of zero-rating to ocean-going ships not designed or adapted for pleasure, commercial fishing boats and lifeboats; but in the cases of France and Luxembourg exemption is applied. Pleasure boats, yachts etc. are normally subject to a positive rate of tax as follows:

Belgium 25 *
Denmark 22 †
France 18.6†
West Germany 13 †
Ireland 30 †
up to 12 tons 18 †
over 12 tons 35 *
Luxembourg 10 †
Netherlands 18 †
United Kingdom 15 †
* Higher rate.
† Standard rate.
‡ VAT not yet in force.

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