§ Mr. Spellerasked the Chancellor of the Exchequer if he will list the taxes levied at the time of purchase on basic foodstuffs and on take-away meals in the member states of the EEC and in Spain.
§ Mr. HayhoeValue added tax applies to basic foodstuffs and take-away meals in EC member states as562W shown in the following table. Neither Greece nor Spain has yet introduced a value added tax and information on the taxes—if any—applicable there is not available.
Basic Foodstuffs per cent.
Take-away Meals per cent.
Belgium 6 19 Denmark 22 22 France 5.5, 18.6* 18.6 Germany 7 14 Ireland 0 23 Italy 0, 2, 8, 10, 15† 18 Luxembourg 3, 6‡ 12 Netherlands 5 19 United Kingdom 0 0 * Higher rate applies to margarine and to vegetable fats. † Per cent, for pasta, bread and fresh milk etc; 2 per cent, for butter, cheese, fruit, fish and vegetables etc; 8 per cent, for eggs, coffee etc; 10 per cent, for tea, poultry etc; 15 per cent, for pork, beef etc. ‡ The 3 per cent, rate is a "temporary" rate which has to be renewed annually covering certain meat, dairy and bakery products.