HC Deb 09 July 1974 vol 876 cc460-1W
Mr. Skeet

asked the Chancellor of the Exchequer if he will tabulate the taxes on energy in all European Economic Community countries.

Dr. Gilbert

The following table sets out the percentage rates of value added tax charged by the EEC Member States on various energy sources:

Duty is also charged on road fuels at the following rates, which have been con

France Germany Italy Netherlands Belgium Luxembourg Denmark Irish Republic United Kingdom
Petrol … 26.4 33.3 40.0 33.2 31.9 26.9 27.9 20.75 22.5
Diesel … 19.7 31.1 0.6 13.3 12.8 5.8 — 17.73 22.5

All member States except Denmark also impose duties on other hydrocarbon oils but a meaningful tabulation is not possible because of thecomplex structures of rates and of the different classifications used in the various countries; there are also numerous duty reliefs based on the use to which the oils are put.

The Netherlands make a small additional levy on all fuels for anti-pollution purposes.

The supply of electricity is taxed in Italy at rates up to 0.26p per kwh according to use.