HC Deb 23 January 1986 vol 90 c300W
Mr. Hicks

asked 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 accommodation and meals taken in restaurants.

Mr. Brooke

The latest information available is as follows:

Standard rate Hotel accommodation Restaurant meals
Belgium 19 6 17
Denmark 22 22 22
France 18.6 7, 18.6* 18.6
Germany 14 14 14
Greece VAT has not yet been introduced
Ireland 23 10 23
Italy 18 9, 18* 9
Luxembourg 12 6 6
Netherlands 19 5 5
Portugal 16 (12)† 8 (6)† 8 (6)†
Spain 12 6, 12* 6
United Kingdom 15 15 15

* The higher rate applies to luxury hotels.

† The rate in brackets applies to the Autonomous Regions of the Madeira and Azores Archipelagoes.