§ Mr. Spellerasked the Chancellor of the Exchequer if he will list the value added tax or other forms of taxation on overseas tourists levied by the member states of the European Economic Community and by Spain.
§ Mr. HayhoeThe rates of value added tax applying to the main areas of tourist expenditure in EC member states appear in the following table. Neither Greece nor Spain has yet introduced a value added tax; comparable information on other forms of taxation levied on tourist goods and services in these countries is not to hand.
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Belgium Denmark France Germany Ireland Italy Luxembourg Netherlands United Kingdom rail †6 exempt 0 †7 exempt 0 0 †5 0 road t6 exempt †18.6 †7 exempt 0 0 †5 0 Public transport 6 exempt 7 ‡7 exempt ‡exempt 6 5 0 Theatre 6 22 7 exempt 23 10 6 19 15 Clothes 19 22 18.6 14 0 ║18, 38 12 19 15 Books and maps 6 22 7 7 0 ¶2 6 5 0 Gold and gold-plated jewellery 25 22 33.33 ●14 35 18 12 19 15 Antiques 17 ■22 18.6 ●14 35 ¶⋆18, 20 12 5 15 * Higher rate applies to luxury hotels. † Only applies to the portion of travel within the national territory. ‡ For journeys within towns of less that 50 kms; otherwise 14 per cent. in Germany, 18 per cent. in Italy. ║ 38 per cent. rate applies to luxury clothes, for example, furs. ¶ Antique books are taxed at 10 per cent. ● "Works of art and collectors' pieces" are taxed at 7 per cent. ■ Sculptures, paintings, drawings and original lithographs are exempt. ⋆ 20 per cent. rate applies to "works of art" and objects over 100 years old.