Veterinary Services (VAT) (Hansard, 4 March 1983)

§ Mr. Farr
asked the Chancellor of the Exchequer if he will list in the Official Report such information as he has as to those countries other than the United Kingdom which levy value added tax on veterinary services.

§ Mr. Bruce-Gardyne
The information is as follows:

Per cent.

Austria 18^*

Denmark 22^*

France 18.6^*

West Germany 13^*

Italy 18^*

Luxembourg 5†

Netherlands 18^*

Norway 20^*

^* Standard rate.

† Reduced rate.

Information on non-European countries is not available.

§ Mr. Farr
asked the Chancellor of the Exchequer what has been the total of receipts from value added tax levied on accounts for veterinary services in each of the last three available years.
259W

§ Mr. Bruce-Gardyne
The amount of VAT charged by businesses registered as providing veterinary services on goods and services supplied by them and recorded on tax returns analysed in each of the three years up to and including 1981–82 was £14.1 million, £21.3 million and £24.7 million. Clients receiving veterinary services, if registered for VAT, are able to deduct or reclaim the VAT charged when making their own VAT returns. The amounts deducted or reclaimed are not known.

	Per cent.
Austria	18^*
Denmark	22^*
France	18.6^*
West Germany	13^*
Italy	18^*
Luxembourg	5†
Netherlands	18^*
Norway	20^*
^* Standard rate.
† Reduced rate.