HC Deb 03 March 1995 vol 255 c741W
Mr. Simon Coombs

To ask the Chancellor of the Exchequer what are the rates of VAT applicable to(a) budget and (b) luxury hotel accommodation in each of the member states of the European Union.

Mr. Heathcoat-Amory

The VAT rates applied in EU member states to budget and luxury hotel accommodation are shown in the table:

VAT rates on hotel accommodation in the EU
Country Rate: budget accommodation Per cent. Rate: luxury accommodation Per cent.
Austria 10 10
Belgium 6 6
Denmark 25 25
Finland 22 22
France1 5.5 5.5
Germany 15 15
Greece 8 8
Ireland 12.5 12.5
Italy 9 19
Luxembourg 15 15
Netherlands 6 6
Portugal2 5(4) 5(4)
Spain 6 6
Sweden 12 12
UK3 17.5 (5) 17.5 (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 The rates in brackets apply in Madeira and the Azores Archipelagoes.

3 The five per cent. shown in the UK list applies to hotel accommodation in Isle of Man as from 1 October 1994.

Sources:

VAT in Europe (International Bureau of Fiscal Documentation), EU member states' embassies in London.