Value-Added Tax

HC Deb 05 July 1971 vol 820 cc296-7W

Miss Quennell

asked the Chancellor of the Exchequer what consideration he has given to the position of carnation growers in Great Britain when a value-added tax is applied.

Mr. Higgins

Consideration is being given to all aspects of the value-added tax and the views expressed by all

V.A.T. RATES
Country		Newspapers	Periodicals	Books
The Netherlands	…	Exempt	4 per cent.	4 per cent.
Luxmbourg	…	5 per cent.	5 per cent.	5 per cent.
Germany	…	5½ per cent.	5½ per cent.	5½ per cent.
Belgium	…	6 per cent.	6 per cent.	6 per cent.
Denmark	…	Exempt*	15 per cent.	15 per cent.
France	…	Exempt†	Exempt†	7 ½ per cent. on one-third value
Norway	…	Exempt‡	Exempt	Exempt
* If published at least once a week. Tax on inputs refunded.
† Including non profit-making and annual philanthropic journals. Exempt newspapers are those published at least once a quarter.
‡ If published at least once a week.