HC Deb 30 November 1984 vol 68 c605W
Mr. Gregory

asked the Chancellor of the Exchequer what information he has had as to the rates of value added tax on (a) newspapers, (b) periodicals and (c) books in each European Community state.

Mr. Hayhoe

Following is the latest available information:

Newspapers

per cent.

Periodicals

per cent.

Books

per cent.

Belgium 0,6* 0,6 6
Denmark 0† 0, 22 22
France 2.1‡ 2.1, 4, 7║ 7
West Germany 7 7 7
Greece VAT not yet introduced
Ireland 23¶ 23 0
Italy 0 0, 2, 18• 2
Luxembourg 6 6 6
Netherlands 5 5 5
United Kingdom 0 0 0
* 0 per cent, for newspapers and magazines appearing at least 50 times a year.
† 0 per cent, for newspapers and similar publications published at least once a month.
‡ Daily newspapers and similar publications.
║ 2.1 per cent, for national political weeklies. 7 per cent, for trade and technical magazines. 4 per cent, for most non-technical and non-trade magazines of general interest to the public — a concession that is due to expire on 31 December 1984, after which the rate will be 7 per cent.
¶ The rate for daily and weekly newspapers will be 18 per cent, from 1 March 1985.
• 0 per cent, for periodicals and other publications registered as such if the price does not exceed 8,000 lire—about £3.50; 2 per cent, for periodicals with a primarily political, trade union, cultural, religious or sporting nature; 18 per cent, for others.