HC Deb 22 June 1992 vol 210 cc32-3W
Mr. Simon Hughes

To ask the Secretary of State for Transport if he will list for each EC nation, whether public transport fares are subject to VAT and at what rate; and if he will make a statement.

Sir John Cope

I have been asked to reply. The application of VAT to passenger transport services varies considerably across the European Community both in terms of modes of transport and types of journey. The table, based on a paper by the EC Commission, contains the most up-to-date information available.

5 Transit: exempt. Others: 5.5 per cent.
6 Long distance 19 per cent. (9 per cent. for sea and rail transport). Urban transport: exempt.
7 Ferries opting for taxation and scheduled boats: 6 per cent.
8Means of transport < 12 persons: 17.5 per cent.
9 A special tax is collected at the frontier.
106 per cent. for transport within and between certain islands.

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