Value Added Tax

HC Deb 29 July 1983 vol 46 cc720-1W

Mr. Gregory

asked the Chancellor of the Exchequer what information he has as to the rates of value added tax applying in each European Community state on confectionery, sugar confectionery, chocolate and half-coated chocolate, respectively, in each year since 1975.

Mr. Hayhoe

The information is as follows:

Member State	Date	Confectionery (non-sugar)	Sugar Confectionery	Chocolate	Half-coated chocolate
Italy	1.1.75	6	6,30‡
	8.2.77	6	6,35‡
	3.7.80	8	8,35‡
	1.11.80	6	6,35‡
	1.1.81	8	8,35‡
	5.8.82	10	10,38‡
Luxembourg	1.1.75	5	10
	1.7.83	6	12
Netherlands	1.1.75	4	16	4
	1.10.76	4	18	4
United Kingdom	1.1.75	0║	8	¶
	18.6.79	0║	15	¶
Greece does not yet have a value added tax.

Notes:

^* Cooking chocolate and chocolate in bar form taxable at 7%.

† Cooking chocolate and chocolate in bar form taxable at .5%

‡ Sugar confectionery and chocolate in quality packaging taxable at the higher rate to chocolate.

║ If chocolate-coated (wholly or partially) taxable at the rate applicable.

¶Chocolate-coated cakes zero-rated.