HC Deb 12 February 1982 vol 17 c500W
Mr. Cormack

asked the Chancellor of the Exchequer at what level value added tax is levied on repairs to historic buildings and monuments in the other countries of the European Economic Community.

Mr. Bruce-Gardyne

The latest available information is as follows:

  • Belgium—17 per cent. (standard rate)
  • Denmark—22 per cent. (standard rate)
  • France—17.6 per cent. (standard rate) with exceptions*
  • Germany-13 per cent.(standard rate)
  • Greece—VAT not yet introduced
  • Ireland—10 per cent. (reduced rate on 30 per cent. of ihe taxable amount)
  • Italy—15 per cent. (standard rate)
  • Luxembourg—10 per cent. (standard rate)
  • Netherlands—18 per cent. (standard rate)

* Repairs to "monuments, cemeteries and memorials for combatants, heroes, victims and those killed during the wars" are exempt.