§ Mr. WhittingdaleTo ask the Chancellor of the Exchequer if he will list those goods and services which are zero-rated for VAT in each member state of the European Union. [54631]
§ Dawn PrimaroloThe goods and services which are zero-rated for VAT in other Member States are shown on the list below.
Coverage of zero rates in EC member states
- Belgium
- Supplies of newspapers and magazines, subject to certain conditions
- Supplies of certain recovered materials and by-products
- Supplies of genuine pearls and precious stones to persons who are exclusively traders in such goods
- Denmark
- Sales of newspapers normally published more frequently than one issue per month
- Finland
- Newspapers and periodicals provided that they are sold on subscription for a period of at least one month
- Printing services for membership publications of non-profit making organisations
- Ireland
- Books and pamphlets (excluding newspapers, periodicals, catalogues, diaries etc.)
- Food and drink for human consumption (excluding alcohol, manufactured beverages, ice-cream and confectionery)
- Seeds, plants, trees etc. used for food production
669 - Fertiliser in units of not less than 10kg
- Animal feed (excluding pet food)
- Oral medicines for human and animal (excluding pet) consumption
- Sanitary towels and tampons
- Medical equipment and aids for the handicapped
- Children's clothing and footwear
- Wax candles
- Certain services provided by the Commissioners of Irish Lights
- Life-saving services provided by the Royal National Lifeboat Institution
- Italy
- Unwrought gold (ingots etc.)
- Land not capable of being used as building land
- Ferrous and non-ferrous scrap metal
- Sweden
- Printing of certain membership publications
- Medicines on prescription
- Supply or hire of vessels for rescue at sea to the Swedish Society for Rescue at sea
- Fuel for aircraft
- United Kingdom
- Books, newspapers and periodicals
- Food for human consumption (excluding alcohol, manufactured beverages, confectionery)
- Animal feeding stuffs (excluding pet foods)
- Seeds and plants for food production
- Live animals used for food production
- Water and sewerage services for domestic use
- Pharmaceuticals, medicines and aids for the handicapped
- Young children's clothing and footwear
- Construction of domestic buildings
- Alterations to listed buildings
- Goods donated to charities
- Talking books and radios for the blind
- Public passenger transport
- Large caravans and houseboats
- Protective boots and helmets.