§ Mr. Skeetasked the Chancellor of the Exchequer in what countries of the European Community VAT is imposed on natural gas used for domestic consumption; and what are the rates prevailing in each case and the yield.
§ Mr. Robert SheldonInformation is not available about the yield of VAT on natural gas used for domestic consumption in those countries of the European Economic Community which charge a positive rate, and could not be obtained without disproportionate cost. The rates of VAT prevailing in each case are as follows:
389W
Belgium 6 per cent Denmark* 15 per cent Germany 11 per cent France 17.6 per cent
Ireland zero Italy 6 per cent Luxembourg 5 per cent Netherlands 4 per cent United Kingdom zero * If supplies of gas are made in connection with the letting of a house or premises they are not taxable The Danish standard rate of VAT—15 per cent.—has been temporarily reduced to 9.25 per cent. until 29th February 1976.
§ Mr. Skeetasked the Chancellor of the Exchequer in what countries of the European Community VAT is imposed on electricity used for domestic consumption; and what are the rates prevailing in each cost and the yield.
§ Mr. Robert SheldonInformation is not available about the yield of VAT on electricity used for domestic consumption in those countries of the European Economic Community which charge a positive rate, and could not be obtained without disproportionate cost. The rates of VAT prevailing in each case are as follows:
Per cent. Belgium 14 Denmark* 15 France 17.6 Germany 11 Ireland zero Italy 6 Luxembourg 5 Netherlands 16 UK zero
TAX THRESHOLD AS PERCENTAGE OF AVERAGE EARNINGS Year Single person Per cent. Married couple Per cent. Married couple 2 children not over 11 Per cent. 1956–57 … … … … 31.0 51.9 93.4 1957–58 … … … … 29.4 49.1 88.4 1958–59 … … … … 28.9 48.3 86.8 1959–60 … … … … 27.4 45.7 82.2 1960–61 … … … … 25.5 42.6 76.6 1961–62 … … … … 25.6 41.6 73.8 1962–63 … … … … 24.7 40.2 71.4 1963–64 … … … … 32.8 50.5 84.5 1964–65 … … … … 30.4 46.7 78.1 1965–66 … … … … 27.8 43.0 71.9 1966–67 … … … … 26.8 41.5 69.4 1967–68 … … … … 25.5 39.4 66.0 1968–69 … … … … 23.7 36.6 57.4 1969–70 … … … … 25.4 37.4 56.1 1970–71 … … … … 28.6 41.0 57.6 1971–72 … … … … 26.0 37.2 58.6 1972–73 … … … … 31.8 41.4 59.9 1973–74 … … … … 28.0 36.4 52.4 1974–75 … … … … 24.7 34.2 51.1 1975–76 … … … … 21.8 30.8 44.6 Average earnings have been taken as the annual equivalents of average weekly earnings of full-time manual males aged 21 and over in manufacturing and certain other industries at October of each year
The tax threshold used takes account where appropriate, of the effect of earned income relief and of the family allowance deduction ("clawback"). For years up to and including 1964–65 account has also been taken of the relief given for national insurance contributions. 390W @
* If supplies of electricity are made in connection with the letting of a house or premises they are not taxable The Danish standard rate of VAT—15 per cent.—has been temporarily reduced to 9.25 per cent. until 29th February 1976.
§ Mr. Skeetasked the Chancellor of the Exchequer whether it is established practice in EEC countries to place VAT on electricity and gas used by commercial and industrial undertakings.
§ Mr. Robert SheldonAll EEC countries charge VAT, at either the zero rate or a positive rate, on supplies of electricity and gas to commercial and industrial undertakings. Any VAT charged to such undertakings is, of course, deductible as input tax according to the rules prevailing in each country. In Denmark supplies of electricity and gas made in connection with the letting of a house or premises are not taxable.