§ Mr. Gordon PrenticeTo ask the Chancellor of the Exchequer if he will list those member counties of the European Union which allow reduced VAT rates for leisure complexes; and in each case what is the ordinary rate and the reduced rate and the date on which the concession was made. [17790]
§ Mr. Heathcoat-AmoryThere is no common definition of leisure complexes. However, under the terms of the relevant EC agreements on VAT, member states have the option to apply reduced rates to certain specified goods and services, which include admission to sporting events and the use of sporting facilities. On the basis that those two categories most closely equate to leisure complexes, the table lists the member states that apply reduced rates. Detailed information on the date of introduction of the reduced rates is not readily available although, in general, reduced rates tend to date from the time when VAT was first introduced in the member state concerned.
Percentage EC member state Standard rate of VAT Reduced rate of VAT applied admissions to sporting events Reduced rate of VAT applied to use of sporting facilities Belgium 21 3 3 Greece 18 8 8 Ireland 21 exempt 12.5 Italy 19 10 — Luxembourg 15 3 3 Portugal 17 5 5 Spain 16 7 (amateur events only) — Source:
European Commission Report on the operation of the VAT rates provisions in the Single Market (COM(94)584).