§ Mr. WhittingdaleTo ask the Chancellor of the Exchequer if he will list the rates of(a) excise duty and (b) VAT on petroleum in each member state of the European Union, the United States of America and Canada, taking account of the changes in his Budget. [76568]
§ Ms HewittThe United Kingdom rates shown are those applying since the Budget on 9 March 1999, published in Customs & Excise Budget Notice 6/99.
For other European Union member states the figures relate to January 1999, as shown in the Oil Bulletin published by the European Commission. The rates for the United States of America and Canada are for the fourth quarter of 1998 from Prices and Taxes Table 1, published by the International Energy Agency.
Leaded Petrol UnLeaded Petrol Excise Duty pence per litre VAT per cent. Excise Duty pence per litre VAT per cent. Austria NA NA 29.19 20.0 Belgium 39.83 21.0 35.73 21.0 Denmark NA NA 35.68 25.0 Finland NA NA 39.43 22.0 France 44.85 20.6 41.52 20.6 Germany 38.90 16.0 35.30 16.0 Greece 25.92 18.0 22.44 18.0 Ireland 32.22 21.0 26.68 21.0 Italy 40.73 20.0 38.16 20.0 Luxembourg 28.13 15.0 24.46 12.0 Netherlands 41.31 17.5 41.33 17.5 Portugal 37.21 17.0 35.12 17.0 Spain 28.51 16.0 26.18 16.0 Sweden NA NA 34.30 25.0 United Kingdom 52.88 17.5 47.21 17.5 United States of America NA NA 6.12 — Canada NA NA 10.45 — Notes:
NA: Leaded petrol is not available
The United States of America does not have a tax comparable to VAT. The federal excise and provincial sales taxes in Canada vary for each of the ten provinces, therefore the rate of excise tax in the table is an average of all the rates used. The average sales tax in Canada is 1.4 pence per litre.
The exchange rates used to convert foreign tax rates into sterling for the European Union member states are those published by the European Commission for 11 January 1999. Those for the United States of America and Canada are for January 1999, taken from the Office for National Statistics publication, "Financial Statistics, February 1999 edition", table 7.1A.
§ Mr. WhittingdaleTo ask the Chancellor of the Exchequer if he will list the rates of(a) excise duty and (b) VAT on (i) diesel and (ii) ultra-low sulphur diesel in each member state of the European Union, the United States of America and Canada, taking account of the changes in his Budget. [76572]
§ Ms HewittThe United Kingdom rates shown are those applying since the Budget on 9 March 1999, published in Customs and Excise Budget Notice 6/99.
For other European Union member states the figures relate to January 1999, as shown in the Oil Bulletin published by the European Commission. The rates for the 116W United States of America and Canada are for the fourth quarter of 1998 from Prices and Taxes Table 1, published by the International Energy Agency.
Excise Duty pence per litre Diesel VAT percentage Austria 20.41 20.0 Belgium 20.43 21.0 Denmark 21.67 25.0 Finland 21.46 22.0 France 26.87 20.6 Germany 22.33 16.0 Greece 18.07 18.0 Ireland 23.25 21.0 Italy 28.40 20.0 Luxembourg 17.81 15.0 Netherlands 24.37 17.5 Portugal 20.80 17.0 Spain 19.01 16.0 Sweden 20.51 25.0 United Kingdom 50.21 17.5 United States of America 7.03 — Canada 7.10 — Notes:
1. The excise duty rate in the United Kingdom for low sulphur diesel is 47.21 pence per litre and the VAT rate is 17.5%. Rates of excise duty and VAT on low sulphur diesel are not available for the other countries of the European Union, United States of America and Canada.
2. The United States of America does not have a tax comparable to VAT. The average sales tax in Canada is 1.4 pence per litre.
3. The exchange rates used to convert foreign tax into sterling for the European Union member states are those published by the European Commission for 11 January 1999. Those for the United States of America and Canada are for January 1999, taken from the Office for National Statistics publication Financial Statistics, February 1999 edition, table 7.1A.