§ Mr. MacGregorasked the Chancellor of the Exchequer if he will give for the most recent year for which figures are
Country Type of tax Standard rate Higher rate (s) Other rate (s) Per cent. Per cent. Per cent. Sweden … … … VAT … … … 20.63* — 11.43*, 3.54* Irish Republic … … VAT … … … 20 35, 40 10, 3 Netherlands … … … VAT … … … 18 — 4 Denmark … … … VAT … … … 18 — — France … … … VAT … … … 17.6 33⅓ 7 Belgium … … … VAT … … … 16 25 6 Italy … … … … VAT … … … 14 35, 18 12, 9, 6, 3, 1 Germany … … … VAT … … … 12 — 6 Luxembourg … … … VAT … … … 10 — 5, 2 United Kingdom … … VAT … … … 8 12½ — Japan … … … … Commodity tax† … 5–30 — — Canada … … … Sales tax‡ … … 5–10 — — United States of America … General sales tax§ … Up to 6 — — * Swedish VAT rates are usually expressed in tax-inclusive terms. The above rates are the tax-exclusive equivalents which are comparable with the rates for the other countries. † Japanese commodity tax is chargeable at different rates according to commodity. ‡ Canadian sales taxes are levied by each province except Alberta at a single rate, which varies from one province to another. § United States of America general sales taxes are levied in most states at a single rate which varies from one state to another.