§ Mr. WigleyTo ask the Chancellor of the Exchequer if he will publish a table showing the rate of VAT which is chargeable on visitor accommodation in each of the EU member states; and what is his estimate of the net loss to the Treasury if a level of eight per cent. VAT were applicable in the United Kingdom to such accommodation. [29925]
§ Mr. Heathcoat-AmoryThe information requested is in the tables. No figures for VAT from hotels and holiday accommodation are available.
336W
VAT on holiday accommodation in the EC Country Rate Per cent. Austria 20 Belgium 16, 20.5 Denmark 25 Finland 22 France2 5.5 Germany 15 Greece 8 Ireland 12.5 Italy 9,319 Luxembourg 15 Netherlands 6 Portugal4 5,(4) Spain 7 Sweden 12 United Kingdom 517.5 (5) Notes: 1 6 per cent. applies to hotels and camp sites. 2 The following rates apply generally in Corsica: 0.9 per cent., 2.1 per cent., 8 per cent., and 13 per cent. 3 The standard rate of 19 per cent. applies to luxury hotels. 4 The rates in brackets apply in the autonomous regions of Madeira and the Azores Archipelagoes. 5 The 5 per cent. in the UK applies to hotel accommodation in the Isle of Man as from 1 October 1994.
VAT on holiday accommodation in the EC Country Rate Per cent. Austria 10 Belgium 6 Denmark 25 Finland 22 France1 5.5 Germany 15 Greece 8 Ireland 12.5 Notes: 1 The following rates apply generally in Corsica 0.9 per cent., 2.1 per cent., 8 per cent. and 13 per cent. 2 Standard rate of 19 per cent. applies to luxury hotels. 3 The rates in brackets apply in Madeira and the Azores Archipelagoes. 4 The 5 per cent. rate shown for UK applies to hotel accommodation in the Isle of Man as from 1 October 1994.