HC Deb 05 March 1985 vol 74 cc485-7W
Mr. Fisher

asked the Chancellor of the Exchequer on how many occasions in the last financial year the extra-statutory concession was exercised on value added tax on construction of self-contained buildings by a charity.

Mr. Hayhoe

During the financial year 1983–84 there were 166 claims for refund of VAT on construction projects carried out under the extra-statutory concession for charities and other voluntary bodies.

Mr. Fisher

asked the Chancellor of the Exchequer on how many occasions in the last financial year the extra-statutory concession was exercised on value added tax on imported second hand cars.

Mr. Hayhoe

This information is not collected.

Mr. Fisher

asked the Chancellor of the Exchequer on how many occasions in the last financial year the extra-statutory concession was exercised on value added tax on repossessed goods.

Mr. Hayhoe

Available information suggests that this concession is exercised between 1,000 and 1,500 times a year.

Mr. Fisher

asked the Chancellor of the Exchequer in which fiscal year the extra-statutory concession was introduced on value added tax on imported secondhand cars.

Mr. Hayhoe

The concession was introduced in the financial year 1979–80.

Mr. Fisher

asked the Chancellor of the Exchequer in which fiscal year the extra-statutory concession was introduced on value added tax on the construction of self-contained buildings by a charity.

Mr. Hayhoe

The special arrangements for charities and other voluntary bodies were introduced as an extra-statutory concession in the financial year 1978–79.

Mr. Fisher

asked the Chancellor of the Exchequer in which fiscal year the extra-statutory concession was introduced on value added tax on repossessed goods.

Mr. Hayhoe

The present concession was introduced in the year 1976–77, although there have been minor alterations to its scope since then.

Mr. Fisher

asked the Chancellor of the Exchequer if he will specify how the imposition, rate and revenue from value added tax in the United Kingdom differs from each of the other members of the European Community.

Mr. Hayhoe

[pursuant to his reply, 25 February 1985, c. 57]: The imposition of value added tax in member states of the European Community is governed by the sixth Council directive of 17 May 1977 (77/388/EC), which prescribes a harmonised structure for the tax and contains detailed rules on its operation. Although member states' value added tax systems generally conform with these provisions, the directive permits certain exemptions, derogations and transitional provisions, as a result of which there are detailed differences in the tax regimes.

On the latest available information, the current rates of VAT are understood to be as follows:

Standard Rate Other Rates
per cent. per cent.
Belgium 19 0, 6, 17, 25, 33
Denmark 22 0
France 18.6 2.1,4, 5.5,7, 33⅓
Germany 14 0,7
Ireland 23 0, 2.2, 10
Italy 18 2, 9, 38
Luxembourg 12 0,3,6
Netherlands 19 0,5
United Kingdom 15 0

Note:

The Irish rates shown will apply from 1 March 1985. Greece has not yet introduced VAT.

The most recent comparable information on VAT revenue in EC member states is for the calendar year 1982 and is as follows:

£million*
Belgium 3,807
Denmark 3,290
France 28,781
Germany 24,429
Ireland 797
Italy 11,352
Luxembourg 115
Netherlands 3,285
United Kingdom 14,480
* Converted into sterling at exchange rates prevailing in December 1982.

Source: Revenue statistics of OECD member countries 1965–83.