§ Mr. GregoryTo ask the Chancellor of the Exchequer, what are the value added tax rates in each European Community state in respect of hotel accomodation and restaurant meals; and if he will make a statement.
§ Mr. Ryder[holding answer 16 July 1990]: The information requested is contained in the publication "VAT in Europe", published by the International Bureau of Fiscal Documentation, a copy of which is located in the economic affairs section of the House of Commons Library.