§ Mr. Michael Marshallasked the Chancellor of the Exchequer for what reason value added tax on a video door entry system is charged at 8 per cent. and value added tax on a door entry phone is charged at 12½ per cent.
§ Mr. Robert SheldonThe higher rate of VAT applies to door entry systems which are of a kind suitable for domestic use. The domestic usage of systems incorporating closed circuit television is at present minimal, and they are, therefore, regarded as chargeable at only 8 per cent. standard rate.
§ Mr. Kinnockasked the Chancellor of the Exchequer if he will publish in the Official Report the rate of value added 435W tax on children's clothing in each of the member States of the EEC.
§ Mr. Robert SheldonThe rate of VAT on children's clothing in each of the member States of the EEC is as follows:
Country Rate(per cent.) Belgium 14 (Fur clothing: 25%) Denmark 15 France 17.6 (Fur clothing: 33⅓%) Germany 11 Holland 18 Ireland Zero (Fur clothing: 20%) Italy 9 Luxembourg 10 United Kingdom Zero (Fur clothing: 12½%) The United Kingdom is the only member State which distinguishes between children's clothing and adult clothing.