HC Deb 26 July 1999 vol 336 cc120-1W
Mr. Nigel Jones

To ask the Chancellor of the Exchequer what plans he has to reduce the duty differential on (a) beer, (b) spirits and (c) tobacco between the United Kingdom and the rest of the European Community. [93141]

Mrs. Roche

Any changes to the levels of UK alcohol and tobacco duties is a matter for the Chancellor's Budget deliberations.

VAT rates in the European Community (standard rates and reduced rates; and main items subject to reduced rates')
Member state Standard rate Reduced rate
Austria 20 10—Food; books; newspapers public transport
Belgium 21 12—Food (coal only); social housing
6—Food; books; public transport; water supplies
Denmark 25 0—Daily newspapers
Finland 22 17—Food
8—Pharmaceuticals; public transport
France 20.6 5.5—Food; public transport; pharmaceuticals; books
Germany 16 7—Food; books and newspapers; local public transport
Greece 18 8—Food; public transport; pharmaceuticals
4—Books and newspapers
Ireland 21 12.5—Domestic fuel and power; newspapers; new housing
0—Food; books; pharmaceuticals
Italy 20 10—Certain foods; domestic fuel and power, public transport; pharmaceuticals
4—Basic foodstuffs; books and newspapers; certain social housing
Luxembourg 15 12—Fuel (other than gas and electricity)
6—Fuel (gas and electricity)
3—Food; books and newspapers; pharmaceuticals
Netherlands 17.5 6—Food; books and newspapers; public transport; water supplies pharmaceuticals
Portugal 17 12—Certain foods
5—Food; books and newspapers; public transport; water supplies; hotels; pharmaceuticals
Spain 16 7—Food; water supplies; public transport
4—Basic foodstuffs; books and newspapers; pharmaceuticals
Sweden 25 12—Food
United Kingdom 17.5 5—Domestic fuel and power
0—Food; books and newspapers; public transport; children's clothing; new housing;water and sewerage services; pharmaceuticals; aids for the disabled; charities
1Taken from European Commission Document XXI/148/98—EN 'VAT rates applied in the Member States of the European Community'