HC Deb 27 March 1995 vol 257 c431W
Mr. Robert Banks

To ask the Chancellor of the Exchequer what are the rates of VAT charged on payments for sites for camping and temporary caravans in each of the member countries of the European Union. [15869]

Mr. Heathcoat-Amory

The rates of VAT charged on payments for sites for camping and temporary caravans in each member country of the European Union are set out in the table:

Per cent.
Austria 10
Belgium 6
Denmark 25
Finland 22
France 5.5
Germany 15
Ireland 12.5
Italy 9
Luxembourg 15
Netherlands 6
Portugal 5
Spain 7
Sweden 12
United Kingdom 17.5