HC Deb 26 February 1992 vol 204 cc497-500W
Mr. Nicholas Brown

To ask the Chancellor of the Exchequer if he will list the rates of VAT charged in each other EC country for(a) food in shops, (b) food in restaurants, (c) books, (d) magazines, (e) newspapers, (f) household fuel, (g) rents, (h) house purchase, (i) children's clothing (j) community centres and (k) transport fares.

Mrs. Gillian Shephard

Rates of VAT charged in each other EC country for food in shops, food in restaurants, books, magazines, newspapers, household fuel, rents, house purchase, children's clothing, community centres and transport fares according to the latest information available, are set out in the tables.

(a) VAT on food in shops in the EC1
Country Rate percentage
Belgium 6.0
Denmark 25.0
France 5.52
Germany 7.0
Greece 8.0
Ireland 0.03
Italy 4.04, 9, 12
Luxembourg 3.0,5, 6
Netherlands 6.0
Portugal 0.06, 8, (6)
Spain 6.0
1 Excluding luxury foods.
2 With certain exceptions, eg 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 21 per cent. in all circumstances, as is all food and drink supplies through a vending machine.
4 The lower rate applies to essential foodstuffs such as bread and pasta.12 per cent. applies to lobsters and oysters, lobster and oyster preserve, puffed cereal, extracts and meat juices, sauces, condiments, soups and broths.
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.

(b) VAT on food in restaurants in the EC
Country Rate per cent.
Belgium 17.0
Denmark 25.0
France 18.6
Germany 14.0
Greece 18.0
Ireland 12.5
Italy 19.0
Luxembourg 6–0
Netherlands 18.5
Portugal 28.0, (6)
Spain 36.0,13
Notes:
1 Excluding the supply of food in luxury premises including luxury hotels.
2 Lower rates apply in the autonomous regions of the Azores and Madeira archipelagoes.
3 The higher rate applies to services supplied in luxury hotels.

(c) VAT on hooks in the EC
Country Rate per cent.
Belgium 6.0
Denmark 25.0
France 5.5
Germany 7.0
Greece 4.0
Ireland 0.0
Italy 4.0
Luxembourg 6.0
Netherlands 6.0
Portugal 0.0
Spain 6.0

(d) VAT on magazines in the EC
Country Rate per cent
Belgium 6.0
Denmark 25.0
France 2.1
Germany 7.0
Greece 4.0
Ireland 10.0
Italy 4.0

Country Rate per cent
Luxembourg 6.0
Netherlands 6.0
Portugal 0.0
Spain 6.0

(e) VAT on newspapers in the EC
Country Rate per cent.
Belgium 6.0
Denmark 0.0
France 2.1

(f) VAT on household fuel in the European Community Rates per cent.
Country Oil Gas Electricity Coal Peat Wood
Belgium 17.0 17.0 17.0 6.0 6.0 6.0
Denmark 25.0 25.0 25.0 25.0 25.0 25.0
France 18.6 5.5 5.5 18.6 18.6 18.6
Germany 14.0 14.0 14.0 14.0 14.0 7.0
Greece 1 1 1 8.0 8.0 8.0
Ireland 12.5 12.5 12.5 12.5 12.5 12.5
Italy 9.0 9.0 9.0 9.0 9.0 9.0
Luxembourg 6.0 6.0 6.0 6.0 6.0 6.0
Netherlands 18.5 18.5 18.5 18.5 18.5 18.5
Portugal2 (6.0)8.0 (6.0)8.0 (6.0)8.0 (6.0)8.0 (6.0)8.0 (6.0)8.0
Spain 13.0 13.0 13.0 13.0 13.0 13.0
1 Greece has set its VAT at 4, 8, 18 and 36 per cent., but full details about the applicability of the rates are not yet available.
2 The lower rate applies to the autonomous regions of the Azores and Madeira Archipelagoes.

(g) VAT on rents in the EC The letting of immovable property is exempt from VAT in every member state, although some member states operate an option to tax in certain circumstances.

(h)VA T on house purchase in the EC
Country Rates on new buildings (per cent.) Rate on second hand buildings (per cent.)
Belgium 17.0 Exempt
Denmark 25.0 Exempt
France 18.6 Exempt
Germany Exempt Exempt
Greece 1Taxable Exempt
Ireland 10.0 2Exempt
Italy 34.0, 19 4, 19
Luxembourg Exempt Exempt
Netherlands 18.5 Exempt
Portugal Exempt Exempt
Spain 4130 Exempt
1 Greece has set its VAT rates at 4,8,18 and 36 per cent., but full details about the applicability of the not yet available
2 Or 10 per cent, if developed since 31 October 1972 and input tax credit was claimed
4 Certain "low-priced" housing 4 per cent.; others 19 per cent.
4 Or 6 per cent, if the first supply by a constructor of a residential dwelling.

(i) VAT on children's clothing in the EC
Country Rate per cent.
Belgium 19.0
Denmark 25.0
France 18.6
Germany 14.0
Greece 18.0
Ireland 212.5
Italy 19.0
Luxembourg 15.0
Netherlands 18.5
Portugal 117.0 (12)
Spain 13.0
Notes:

Country Rate per cent.
Germany 7.0
Greece 4.0
Ireland 10.0
Italy 4.0
Luxembourg 6.0
Netherlands 6.0
Portugal 0.0
Spain 6.0
1 The lower rate applies in the autonomous regions of the Azores and Madeira archipelagoes.
1 To be increased to 16 per cent. on 1 March 1992.

(j) VA T on community centres in the EC Leasing of such buildings is exempt in all member states. For purchase (including construction), in other member states, the rates in the table "VAT on house purchase in the EC" apply.

(k) VAT on public transport (including bus fares) in the EC
Country Rate (per cent.)
Belgium 6.0
Denmark Exempt
France 5.5
Germany 17.0
Greece 8.0
Ireland Exempt
Italy 1Exempt
Luxembourg 6.0
Netherlands 6.0
Portugal 8.0
Spain 6.0
1 For journeys within towns or of less than 50 kilometres; otherwise Germany 14 per cent., Italy 9 per cent.

Mr. Nicholas Brown

To ask the Chancellor of the Exchequer what, in the latest year for which information is available, is the proportion of consumer spending subject to the standard rate of VAT, exempt from VAT and subject to a zero rate of VAT.

Mrs. Gillian Shephard

In 1990, the latest year for which estimates are available, some 57 per cent. of consumers' expenditure was standard rated, a further 22 per cent. was exempt and 12 per cent. was zero rated.

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