§ Mrs. EwingTo ask the Chancellor of the Exchequer if he will list the current relevant level of VAT levied by hotels in each of the European Union countries in respect of(a) accommodation and (b) food purchase. [30499]
§ Mr. Heathcoat-Amory[holding answer 27 June 1995]: The VAT rates applied in European Union member states to hotel accommodation and meals are shown in the table:
VAT on Hotel Accommodation and Meals in the EU Country Hotel accommodation Percentage Hotel meals Percentage Austria 10 20 Belgium 6 20.5 Denmark 25 25 Finland 22 22 France 5.5 18.6 Germany 15 15 Greece 8 8 Ireland 12.5 12.5 Italy1 9 9 Luxembourg 15 15 Netherlands 6 17.5 Portugal2 5 17 Spain 7 7 Sweden 12 21 UK3 17.5 17.5 Notes: 1 The standard rate of 19 per cent. applies in both instances to luxury hotels. 2 Lower rates of 4 per cent. and 13 per cent. respectively apply in Madeira and the Azores Archipelagoes. 3 A rate of 5 per cent. applies to hotel accommodation in the Isle of Man.