HC Deb 02 February 1976 vol 904 cc450-1W
Mr. Crawford

asked the Chancellor of the Exchequer if he will estimate the cost to the Exchequer in a full year of the raising of the threshold at which companies have to register for VAT from £5,000 to £15,000.

Mr. Robert Sheldon

About £75 million in a full year, assuming that the change applied to all classes of traders.

Mr. Edward Gardner

asked the Chancellor of the Exchequer what rates of VAT are levied on funeral requisites in each of the Community countries.

Mr. Robert Sheldon

The following is the position in the Community countries as regards burial services. In most cases items directly connected with actual burial or cremation are subject to the same tax treatment.

  • Belgium—6 per cent.
  • Denmark—Exempt.
  • France—Exempt (when supplied by local authorities) and 17.6 per cent. (when supplied by others).
  • Germany—5.5 per cent.
  • Ireland—Exempt.
  • Italy—Exempt.
  • Luxembourg—5 per cent.
  • Netherlands—Exempt.
  • United Kingdom—Exempt.

Mr. Trotter

asked the Chancellor of the Exchequer what is his estimate of the additional revenue from the higher 20

Light (table) wines Heavy (fortified) wines
per gallon £ per litre £ per gallon £ per litre £
Belgium … … … … … 0.6850 0.151 1.5388 0.338
Denmark … … … … 3.9950 0.879 3.9950 0.879
France … … … … … 0.0449 0.010 3.4484 0.759
Germany … … … … — — 2.7138 0.597
Holland … … … … … — — 1.3803 0.304
Ireland … … … … … 2.2990 0.510 3.4800 0.770
Italy … … … … … — — 0.9215 0.203
Luxembourg … … … … 0.3420 0.075 1.1960 0.263
United Kingdom … … … 2.6250 0.577 3.3500 0.737

Mr. Lawrence

asked the Chancellor of the Exchequer what plans the Government have to bring the United Kingdom into line with the EEC Commission recommendation of 5th December 1975 to reduce the level of the United Kingdom excise duty.

Mr. Robert Sheldon

The EEC Commission's recommendation to member States concerning the levels of their excise duties on wine has been noted.