HL Deb 03 December 1980 vol 415 cc511-2WA
Lord Hylton

asked Her Majesty's Government:

What is the position concerning VAT on house repairs in the other European countries and which countries levy tax on this item and at what rates.

The Minister of State, Treasury (Lord Cockfield)

VAT is charged on house repairs throughout the European Community. The rates charged are as follows:

Belgium 16 per cent.
Denmark 22 per cent.
France 17.6 per cent.
Germany 13 per cent.
Ireland 10 per cent, (on 30 per cent, of the taxable amount)
Italy 14 per cent.
Luxembourg 10 per cent.
Netherlands 18 per cent.
UK 15 per cent.

House adjourned at twenty minutes past eleven o'clock.