Value Added Tax (Hansard, 2 November 1988)

§ Mr. McCrindle
To ask the Chancellor of the Exchequer how many countries of the EEC place tourist industries in the lowest band of value added tax.

§ Mr. Lilley
[holding answer 31 October 1988]: According to the latest information available, five EC member states apply their lowest rate of VAT to certain tourist services. The member states concerned are Belgium, Ireland the Netherlands, Portugal and Spain.

§ Mr. McCrindle
To ask the Chancellor of the Exchequer (1) if he has received any representations about the effect on the travel industry of the imposition of value added tax on transport and hotels, respectively; and if he will make a statement;
(2) if he has received any representations about the present imposition of value added tax on accommodation and meals; and if he will make a statement.

§ Mr. Lilley
[holding answer 31 October 1988]: There have been no recent representations to Treasury Ministers about value added tax on the goods and services which are the main components of tourism and travel.