HC Deb 14 March 1985 vol 75 c207W
Mr. Stephen Ross

asked the Secretary of State for Trade and Industry if he will publish in the Official Report

Percentage
Belgium Denmark France Germany Ireland Italy Luxembourg Netherlands United Kingdom
Hotels-rooms 6 22 ‡7, 18.6 14 23 ‡9,38 6 5 15
Hotels-meals 19 22 18.6 14 23 ‡9,38 6 5 15
Restaurants 17 22 18.6 14 23 9 6 5 15
International Passenger Transport
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 0 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 ¶14 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 59 km 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.

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