HC Deb 10 July 1975 vol 895 cc223-4W
6. Mr. Fernyhough

asked the Chancellor of the Exchequer what are the rates of VAT in the other EEC countries on housing.

Mr. Robert Sheldon

The rates of VAT applied to housing vary from country to country. The following are details of what I understand the position to be in each member state.

New housing Resale of houses Rents for houses
Belgium … 14% exempt exempt
Denmark … 15% exempt exempt
France … 17.6% exempt* exempt†
Germany … 11 % exempt exempt
Ireland … 6.75%‡ exempt exempt
Italy … 12% 6% exempt
Luxembourg … 10% exempt exempt
Netherlands … 16% exempt exempt
* If over 5 years old or a sale between private persons.
† If unfurnished. 17.6 per cent. for furnished accommodation.
‡ Special rules in relation to valuation effectively reduce this rate.