Value Added Tax

HC Deb 22 April 1991 vol 189 c302W

Mr. Denzil Davies

To ask the Chancellor of the Exchequer if he will list the rates of value added tax charged in(a) France and (b) Germany.

Mr. Norman Lamont

The value added tax rates charged are:

	France	Germany
	Per cent.	Per cent.
Standard	18.6	14.0
Increased	22.0	—
Reduced	2.1, 5.5	7.0