§ 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 accommodation and meals taken in restaurants.
§ Mr. BrookeThe 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.