HC Deb 27 October 1981 vol 10 cc337-9W
Mr. Proctor

asked the Chancellor of the Exchequer by what amount value added tax would have to be increased to recover the costs incurred to the Treasury of abolishing corporation tax.

"Intrepid" Assault Ship
"Norfolk" County Class Destroyer
"Bacchante" Leander Class Frigate
"Naiad" Leander Class Frigate
"Rhyl" Rothesay Class Frigate
"Crofton" Coastal Minesweeper
"Lewiston" Coastal Minesweeper
"Endurance" Ice Patrol Ship
"Laleston" Coastal Patrol Craft
"Porpoise" Porpoise Class Submarine
1983
"Hermes" ASW/Commando Carrier
"Dido" Leander Class Frigate
"Shavington" Coastal Minesweeper
"Wasperton" Coastal Patrol Craft
"Londonderry" Trials Ship
1980
"Lyness" Stores Support Ship
1981
"Tarbatness" Stores Support Ship
"Eddyfirth" Coastal Tanker
"Tidepool" Fleet Tanker
"Stromness" Stores Support Ship
"Bacchus" Stores Carrier
1982
"Pearleaf" Support Tanker
1983
"Tide spring" Fleet Tanker
Mr. Speed

asked the Secretary of State for Defence if he will list the names and type and date of ordering of each ship of the Royal Navy and the Royal Fleet Auxiliary that has joined or is expected to join the active fleet in 1980, 1981, 1982 and 1983, respectively

Mr. Blaker:

The following ships, with their order date, have been accepted into service in 1980 and 1981:

Mr. Bruce-Gardyne:

It is estimated that the standard rate of VAT would have to be increased from 15 per cent. to about 20 per cent.

Sir Brandon Rhys Williams

asked the Chancellor of the Exchequer if he will publish a table showing what are now the rates at which value added tax is applied in member States of the European Community.

Mr. Bruce-Gardyne:

Following is the information:

VAT rates (percentage)
Belgium 6 17 25
Denmark 22
France 7 17.6 331/3
Germany 6½ 13
Greece*
Ireland 0 15 25
Italy 8 15 18 35
Luxembourg 5 10
Netherlands 4 18
United Kingdom 0 15

Notes:

  1. The Standard Rate in each case is in italic.
  2. Exports are zero-rated.
  3. In addition certain Member States have various temporary rates or additional rates with minimal coverage.
* VAT not yet introduced.