HC Deb 05 May 1972 vol 836 c238W
Miss Quennell

asked the Chancellor of the Exchequer at what rates value-added tax is applied to non-edible horticultural products in member countries of the European Economic Community.

Mr. Higgins:

My understanding is that the rates of value-added tax on most non-edible horticultural products are as follows:

Per cent.
Belgium 18
France 7½
Germany 5½
Luxembourg 10
Netherlands 14

NOTE:—Italy has not yet imposed a value-added tax.

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