HC Deb 02 December 1987 vol 123 cc583-4W
Mr. Robertson

To ask the Secretary of State for Foreign and Commonwealth Affairs what information he has as to the value added tax bands and rates in the individual member countries of the European Community.

Mr. Lilley

I have been asked to reply. According to the latest information available, rates of VAT in the EC member states are as follows:

EC VAT Rates: 1 November 1987
Standard Rate Increased/ Luxury Rate(s) Reduced Rate(s)
per cent. per cent. per cent.
Belgium 19 25, 133 Zero, 6, 17
Denmark 22 — Zero
France 18.6 33⅓ 5.5,7
Germany 14 — 7
Greece 18 36 6
Ireland 25 — Zero, 10
Italy 18 38 Zero, 2, 9
Luxembourg 12 — 3,6
Netherlands 20 — 6
Portugal2 16, 312 30, 321 Zero, 8, 36
Spain 12 33 Zero, 6
United Kingdom 15 — Zero

Notes:

1 Higher rate includes 8 per cent. luxury tax and applies to restricted selection of goods, including, inter alia, arms, furs, jewellery, perfumes and cosmetics.

2 Portugal is obliged to apply the common VAT system only from

1.1.89.

3 Lower rates apply in the autonomous regions of the Azores and Madeira Archipelagoes.