VAT RATES IN THE EC (Hansard, 12 November 1992)

HL Deb 12 November 1992 vol 540 c18WA 18WA

§ Lord Boyd-Carpenter
asked Her Majesty's Government:
What are the standard rates of value added tax in each of the member states of the European Community.

The Earl of Caithness
The standard rates of value added tax in each EC country on 1st November 1992 are set out in the following table:

Country Standard VAT rate per cent.

Belgium 19.5

Denmark 25

France 18.6

Germany ¹14

Greece 18

Ireland 21

Italy 19

Luxembourg 15

Netherlands 17.5

Portugal ²16 (12)

Spain 15

United Kingdom 17.5

¹ With effect from 1.1.93 this will increase to 15 per cent. ² Lower rate applies in the Azores archipelagos.

Country	Standard VAT rate per cent.
Belgium	19.5
Denmark	25
France	18.6
Germany	¹14
Greece	18
Ireland	21
Italy	19
Luxembourg	15
Netherlands	17.5
Portugal	²16 (12)
Spain	15
United Kingdom	17.5
¹ With effect from 1.1.93 this will increase to 15 per cent.	² Lower rate applies in the Azores archipelagos.