§ Mr. Colvinasked the Chancellor of the Exchequer if he will publish in the Official Report a table showing the standard rate of value added tax in European Community countries and, where it exists, the preferential rate of value added tax for hotel accommodation.
§ Mr. Bruce-GardyneThe information is as follows:
289W
Standard rate Rate applicable to hotel accommodation Belgium 19 6 Denmark 22 22 France 18.6 *7, 18.6 Germany 13 13 Greece VAT has not yet been introduced Ireland 35 †23 Italy 18 *10, 18 Luxembourg 10 5 Netherlands 18 4 United Kingdom 15 15 * Luxury hotels (4-star and above) are standard-rated. Others are taxable at the reduced rate.
† VAT rates were increased on 1 March 1983. However, until 31 December 1983 hotels which concluded agreements with travel agents, tour operators or car hire companies prior to 1 December 1982 will continue to charge VAT at the former rate of 18 per cent., but only in so far as the customers are persons resident outside the Republic.