§ Mr. Gryllsasked the Chancellor of the Exchequer if he has finished evaluating the responses from interested 111W trade bodies in the European Economic Community draft 12th directive on value added tax; if he is ready to make a statement of Government policy on this draft directive; and when he expects it to be considered by the Council of Ministers.
§ Mr. HayhoeI outlined Government policy on this proposal in my reply to my hon. Friend the Member for Eastleigh (Sir D. Price) on 28 July 1983. Discussion has so far been only at the technical level and there are no current plans for the draft directive to be considered by the Council of Ministers.
§ Mr. Hicksasked the Chancellor of the Exchequer if he will publish in the Official Report a table showing the standard rate of value added tax in all European Community countries and, where appropriate, the preferential rate of value added tax for hotel accommodations and meals taken in restaurants.
§ Mr. HayhoeThe latest available information is as follows:
Standard rate Hotel accommodation Restaurant meals Belgium 19 6 17 Denmark 22 22 22 France 18.6 *7 18.6 Germany 14 14 14 Greece VAT not yet introduced Ireland 35 23 23 Italy 18 *10 10 Luxembourg 12 6 6 Netherlands 19 5 5 United Kingdom 15 15 15 * Only for non-luxury hotels: otherwise standard rate applies.
§ Mr. Tim Smithasked the Chancellor of the Exchequer whether, in order to secure zero rating for the purposes of value added tax on building work done after 1 June on that part of a mixed work contract which is now zero-rated, it will be sufficient for the customers to pay only for that part of the contract which is now zero-rated or whether it will be necessary to pay for the whole of the contract.
1979–80 1980–81 1981–82 1982–83 1983–84 *1984–85 £ £ £ £ £ £ Total amount spent on advertising 300,043 19,138 350,374 40,374 1,299,864 72,200 Amount spent on advertising the sales of Government shareholdings 276,000 — 314,500 — 1,257,569 29,000 Normal spend on advertising 24,043 19,138 35,874 40,374 42,295 43,200 * Budget The increase in expenditure in the 1981–82 financial year in the third item of the table resulted from the increase in size of the Treasury following the Transfer of Functions (Minister for the Civil Service and Treasury) Order 1981 (SI No. 1680), which provided for the transfer of certain functions from the Civil Service Department to the Treasury on 7 December 1981.