Mr. Alan W. WilliamsTo ask the Chancellor of the Exchequer what are the current rates of value added tax imposed(a) on industry's fuel costs and (b) on domestic fuel bills in each member country of the European Community.
§ Sir John CopeThe information available for each EC member state is set out in the table. This does not reflect recent changes in Belgium, Greece and Italy, details of which are awaited:
VAT rates on industrial and domestic fuel cost in the EC Country Rate percent Belgium 19.5 Denmark 25 France 5.5, 18.61 Germany 15 Greece 8, 182 Ireland 12, 213 Italy 9 Luxembourg 6, 124 Netherlands 17.5 Portugal 5, 165 Spain 15 United Kingdom 0, 17.56 1The standing charge is subject to 5.5 per cent. and the actual supply of heating is subject to 18.6 per cent. 2The 8 per cent. rate applies to oil and coal. Gas and electricity are subject to 18 per cent. 312 per cent. applies to gas, electricity and oil. The standard rate of 21 per cent. applies to coal. 4Gas and electricity are subject to 6 per cent. VAT; the 12 per cent. rate applies to oil and coal. 5The 5 per cent. rate applies to electricity and oil; coal and gas are subject to the standard rate of 16 per cent. 6Fuel for industrial use is subject to the standard rate of 17.5 per cent. Domestic fuel is currently zero-rated. It will be subject to a temporary 8 per cent. rate from 1 April 1994 and to the standard rate from 1 April 1995.