§ Mr. WarrenTo ask the Chancellor of the Exchequer what information he has as to which member states apply a positive rate of value added tax to magazines and which also provide a subsidy in the form of tax relief for such publications.
§ Mr. Lilley[holding answer 8 March 1988]: A positive rate of VAT is applied to magazines by Belgium, Denmark, France, Germany, Greece, Ireland, Italy, Luxembourg, Netherlands and Spain. The supply of periodicals in Italy with a cover price of less than 8,000 lire and sold by persons other than the editor is zero-rated.
430WInformation on subsidies in the form of tax relief is not readily available and could be obtained only at disproportionate cost.