Value Added Tax

HC Deb 24 November 1993 vol 233 cc66-9W

Mr. Spearing

To ask the Chancellor of the Exchequer if he will publish a table showing for each member state of the European Economic Community the rates levied by value added tax on food in shops, household fuel, children's clothing, books, newspapers and magazines, public transport, water and sewage services, newly constructed homes, second-hand homes and the standard of

VAT rates on various supplies in the EC
Rate of VAT
								Household purchase
Country	Food in shops4	Household fuel	Children's clothing	Books18	Newspapers and magazines18	Public transport	Water and sewage supplies	New34	Second-hand	Standard rate
	Per cent.	Per cent.	Per cent.	Per cent.	Per cent.	Per cent.	Per cent.	Per cent.	Per cent.	Per cent.
Belgium	6	12, 1119.5	19.5	6	0, 206	6	296, 19.5	6,12,19.5	36Exempt	19.5
Denmark	25	25	25	25	0,2125	22Exempt, 25	30Exempt, 25	25	Exempt	25
France1	5.5, 518.6	5.5, 1218.6	18.6	5.5	2.1	230, 5.5	18.6, 315.5	18.6	Exempt	18.6
Germany	7	15	15	7	7	247, 15	7, 2915	36Exempt	36Exempt	15
Greece2	8 (6)	8 13(6), 18, (13)	18 (13)	4 (3)	4 (3)	8 (6)	18 (13), 8 (6)	18, 36(13)	36Exempt	18 (13)
Ireland	0, 612.5	12.5	0	0	12.5	Exempt	21	12.5	Exempt, 4112.5	21
Italy	4, 9, 712	9, 12, 1419	12	4	4	25Exempt, 9,12,19	19	4, 3719	4, 3719	19
Luxembourg	3	6,1512	3	3	3	15	32Exempt, 15	36Exempt	36Exempt	15
Netherlands	6	17.5	17.5	6	6	266, 17.5	6, 2917.5	3617.5	36Exempt	17.5
Portugal3	5 (4), 16 8(12)	5 16(4), 16(12)	16 (12)	5 19(4)	5 19(4)	270,5	5 (4), 16 29(12)	36Exempt, 5 38(4)	36Exempt	16 (12)
Spain	3, 96	15	15	3	3	6	6	3, 6, 3915	Exempt	15
United Kingdom	0,1017.5	0,1717.5	0	0	0	280, 17.5	330, 17.5	0, 4017.5	Exempt, 420	17.5

Notes to table showing VAT rates applied to various supplies in the EC

1. The following rates apply generally in Corsica: 0.9 per cent., 2.1 per cent., 8 per cent. and 13 per cent.

2. The rate in brackets applies in the departments of Lesbos, Chios, the Dodecanese and the Cyclades, and in the island of Thasos, the Northern Sporades, Samothrace and Skyros. These special rates do not apply to goods sold from the rest of Greece to the Dodecanese, industrial-tobacco products, ready petroleum products, electricity or the supply of services.

3. The rates in brackets apply in the autonomous regions of Madeira and the Azores Archipelagoes.

4. Excluding luxury foods.

5. Sweets, ice-cream and margarine are subject to the standard rate of 18.6 per cent.

6. Cakes, crackers and wafers as well as biscuits and chocolate biscuits are subject to the reduced rate of 12 per cent. Alcohol and soft drinks other than fruit juices are subject to 21 per cent. VAT in all circumstances, as is all food and drink supplied through a vending machine.

7. The lowest rate applies to essential foodstuffs such as bread and pasta. 12 per cent. applies to lobsters and oysters, lobster and oyster preserve, puffed cereal, meat extracts and meat juices, sauces, condiments, soup and broth.

8. The lower rate applies to unprepared foodstuffs.

9. 3 per cent applies to ordinary bread, breadmaking flour and cereals, milk, cheese, eggs, fresh fruit and vegetables.

10. Food such as ice-cream, chocolate and confectionery, alcoholic and soft drinks, potato crisps are subject to the standard rate of 17.5 per cent.

11. The reduced rate applies coal and peat.

12. The standing charge is subject to <5.5 per cent and the actual supply of heating to 18.6 per cent.

13. Wood is subject to the reduced rate.

14. The following are subject to 9 per cent.: wood; electricity and gas for domestic and some industrial uses (excluding gas for domestic heating) and oil. Coal is subject to 12 per cent.

15. The 6 per cent. rate applies to gas and electricity; wood, oil and coal are subject to 12 per cent.

16. 5 per cent. applied to electricity and oil.

17. Fuel for business use is subject to the standard rate of 17.5 per cent. Domestic fuel will be subject to a temporary rate of 8 per cent. from 1 April 1994 and then to the standard rate from 1 April 1995.

18. Obscene and pornographic material is generally standard rated except in Portugal, where the increased rate applies (30 per cent. in the mainland and 21 per cent. in the autonomous regions of Madeira and the Azores archipelagoes).

19. Providing they are considered in the legislation covering these items to be of a cultural, education, recreational or sporting nature.

20. Magazines and newspapers which appear at least 50 times a year and whose aim is to educate or entertain the general public are subject to the zero rate.

21. 25 per cent. applies to magazines; 0 per cent. to newspapers.

22. Transport on regular services is exempt, but on chartered buses is taxable at 25 per cent.

23 0 per cent. applies to transport in one of the French overseas departments, including Corsica, or overseas territories, by ship or plane.

24. 7 per cent. applies to transport by rail (excluding funicular railways), in overhead system electric coaches in licensed passenger road transport services and taxis, and on ferries, provided that such transport either takes place within a town or does not exceed 50 kilometres in length. The reduced rate also applies to the transport of employees between their home and work place by employers in their own name and for their own account.

tax most recently adopted together with notes that outline the most important distinctions where different rates are charged within each category.

Sir John Cope

The information requested is shown in the table.

25. Exemption applies to transport between towns and less than 50 kilometres apart; 9 per cent. applies to transportation in certain vehicles; 12 per cent. applies to air passenger transport.

26. 6 per cent. applies to transport by rail, tramway or trolleybus, or on ships or ferries, as well as by means of taxi, and aircraft (if the place of departure and arrival are both in the Netherlands).

27. 0 per cent. applies to transport between Madeira, the Azores and mainland Portugal.

28. 0 per cent. applies to the following passenger transport: in any vehicle, ship or aircraft designed or adapted to carry not less than twelve passengers; by the Post Office; or on any scheduled flight.

29. The reduced rate applies to the supply of water; the standard rate to sewage services.

30. Exempt applies to supplies of water in connection with the letting of a house or premises.

31. The standard rate applies to the supply of water; the reduced rate to sewage services.

32. Exemption applies if supplied to joint owners or lessees of apartment buildings by a union of joint owners for the management of property.

33. 17.5 per cent. applies to supplies made to industry.

34. In general, sales of new housing are exempt except where they are sold by a building contractor.

35. 6 per cent. applies to housing for the handicapped; 12 per cent. applies to social housing.

36. There is the option to tax under certain conditions.

37. 4 per cent. applies to certain social housing.

38. 5 per cent. applies to certain constructions of housing by housing associations or local government bodies.

39. 3 per cent. applies to certain buildings defined as having official protection status; 6 per cent. applies to the joint supply dwellings and their garages and outbuildings.

40. The zero rate applies if sold by the constructor.

41. 12.5 per cent. applies if the property was developed since 31 October 1972 and if the input tax was entitled to be reclaimed.

42. The zero rate applies providing the building is listed and has been substantially reconstructed.