§ Mr. Stephen Rossasked the Secretary of State for Trade and Industry if he will publish in the Official Report the complete range of tourism services provided within the countries of the European Economic Community which attract value added tax together with the individual percentage rates currently being levied.
§ Mr. Hayhoe[pursuant to his reply, 14 March 1985, c. 209]: The table showing the percentage rates of value added tax applying to the main areas of tourist expenditure in EC member states contained an error. In Ireland, value added tax is charged at 10 per cent. on hotel rooms and not 23 per cent. as given. The corrected table is as follows:
601W
Belgium Denmark France Germany Ireland Italy Luxembourg Netherlands United Kingdom Air 0 exempt 0 0 exempt 0 0 0 0 Sea 0 exempt 0 0 exempt 0 0 0 0 Rail *6 exempt 0 *7 exempt 0 0 *5 0 Road *6 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 exempt 9 6 19 15 Clothes 19 22 18.6 14 10 • 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 23 18 12 19 15 Antiques 17 †22 18.6 ¶4 23 18 12 5 15 * Only applies to the portion of travel within the national territory † Sculptures, paintings, drawings and original lithographs are exempt ‡ Higher rate applies to luxury hotels ║ For journeys of less than 50 kms within towns; otherwise 14 per cent in Germany, 18 per cent. in Italy ¶ "Works of art and collectors' pieces" are taxed at 7 per cent • Higher rate applies to furs and hides ▀ Antique books are taxed at 10 per cent