§ Mr. ThorntonTo ask the Chancellor of the Exchequer if he will publish a table showing for each country within the European Economic Community the rate of value added tax attaching to(a) food, (b) children's clothing, (c) new housing and(d) books and newspapers.
§ Mr. RyderThe information available for each EC member state is set out in the tables:
698W
(a) Food in shops1 Country Rate per cent. Belgium 6 Denmark 22 France 25.5 Germany 7 Greece 6 Ireland 30 Italy 44, 9 Luxembourg 53, 6 Netherlands 6 Portugal 60, 8, 6 Spain 6 United Kingdom 70 1 Excluding luxury foods. 2 With certain exceptions, e.g. sweets, ice-cream, margarine which are standard-rated at 18.6 per cent. 3 Alcohol and soft drinks other than fruit juices are liable at 25 per cent. in all circumstances, as is all food and drink supplied through a vending machine.
4 The lower rate applies to essential foodstuffs such as bread, pasta and fish.
5 The lower rate applies to meat, meat products, bread and butter.
6 The rate shown in brackets applies to the autonomous regions of the Madeira and Azores archipelagoes. The zero-rate applies to unprepared foodstuffs.
7 With certain exceptions including ice-cream, chocolates and similar confectionery, alcoholic and soft drinks, potato crisps and similar products and pet foods.
Food in restaurants Country Rate per cent. Belgium 17 Denmark 22 France 18.6 Germany 14 Greece 1— Ireland 10 Italy 29 Luxembourg 6 Netherlands 6 Portugal 38 (6) Spain 46, 12 United Kingdom 15 1 Information not available. Greece has set its VAT rates at 6 per cent., 18 per cent. and 36 per cent., but full details about the applicability of the rates are not yet available. 2 Excluding the supply of food in luxury premises including luxury hotels. 3 Lower rates apply in the autonomous regions of the Azores and Madeira archipelagoes. 4 The higher rate applies to services supplied in luxury hotels.
(b) Children's clothing Country Rate per cent. Belgium 19 Denmark 22 France 18.6 Germany 14 Greece 16 Ireland 0 Italy 19 Luxembourg 12 Netherlands 18.5 Portugal 117, 12 Spain 12 United Kingdom 0 1 Lower rate applies in the autonomous regions of the Azores and Madeira archipelagoes. 699W
(c) New housing Country Rate per cent. Belgium 17.0 Denmark 22.0 France 18.6 Germany 1— Greece 2— Ireland 10.0 Italy 34.0, 19.0 Luxembourg 1— Netherlands 18.5 Portugal 1— Spain 412.0 United Kingdom 0.0 1 Exempt. 2 Information not available. 3 Certain "low-priced" housing 4 per cent., others 19 per cent. 4 Or 6 per cent. if the first supply by a contractor of a residential dwelling.
(d) Books Country Rate per cent. Belgium 6.0 Denmark 22.0 France 5.5 Germany 7.0 Greece 1— Ireland 0.0 Italy 0.0 Luxembourg 6.0 Netherlands 6.0 Portugal 0.0 Spain 6.0 United Kingdom 0.0 1 Information not available.
Newspapers Country Rate per cent. Belgium 0.0 Denmark 0.0 France 2.1 Germany 7.0 Greece 1— Ireland 10.0 Italy 0.0 Luxembourg 6.0 Netherlands 6.0 Portugal 0.0 Spain 6.0 United Kingdom 0.0 1 Information not available.