§ Mr. Jessel
To ask the Secretary of State for the Environment if he will list the countries in the Council of Europe which have a property tax which applies to houses and flats.
§ Mr. Robin Squire
The information requested is not available in respect of Cyprus, Malta, Liechtenstein, San Marino, Hungary, Czechoslovakia or Poland. However, "Revenue Statistics of OECD Members 1965–1991" indicates that all other members of the Council of Europe collect recurrent and non-recurrent taxes on the use, transfer or ownership of property. Taxes on the use of properties for residence, where the amount payable is a function of the users' personal circumstances, are treated as taxes on income and are not separately identified.