§ Mr. SpearingTo ask the Chancellor of the Exchequer if he will publish a table showing for each member state of the European Community the rates levied by value added tax on food in shops, household fuel, children's clothing, books, newspapers and magazines, public transport, water and sewage services, newly constructed homes, second-hand homes and the standard of tax most recently adopted; when the current VAT agreement expires; and what remunerations have been received from the Commission concerning its services or continuation for any stated period. [41410]
833W
§ Mr. Oppenheim[holding answer 14 October 1996]: The information about VAT rates is set out in the table. The current EC VAT agreement (the sixth VAT directive), and so the provisions governing the VAT rates
VAT rates on various goods and services in the EC Percentage rate of VAT Homes Member state Foods in shops Household fuel Children's clothing Books Newspaper and magazines Public transport Water and sewage supplies New Second-hand Standard rate Austria 10 20 20 10 10 10 20 20 Exempt 20 Belgium 6 121 21 6 6 6 221 12 Exempt 21 Denmark 25 25 25 25 325 4Exempt 5Exempt 25 Exempt 25 France 65.5 20.6 20.6 5.5 2.1 5.5 720.6 20.6 Exempt 20.6 Germany 7 15 15 7 7 815 915 Exempt Exempt 15 Greece 8 18 18 4 4 8 1018 18 Exempt 18 Ireland 110 12.5 0 0 12.5 Exempt 21 12.5 Exempt 21 Italy 1210 1310 16 4 4 1410 19 1519 19 19 Luxembourg 3 1612 3 3 3 15 15 Exempt Exempt 15 Netherlands 6 17.5 17.5 6 6 6 1717.5 17.5 Exempt 17.5 Portugal 1817 1917 17 5 5 5 2017 21Exempt Exempt 17 Spain 227 16 16 4 4 7 7 16 Exempt 16 Sweden 12 25 25 25 6 12 25 25 Exempt 25 UK 230 8 0 0 0 0 0 0 Exempt 17.5 1 A reduced rate of 12 per cent, applies to coal and peat. 2 A reduced rate of 6 per cent, applies to the supply of water. 3 A zero rate applies to magazines. 4 Transport on regular services is exempt, but on chartered buses is taxable at 25 per cent. 5 Exemption only applies to water in connection with the letting of a house or premise; otherwise the standard rate of 25 per cent, applies. 6 Sweets, chocolate, margarine and vegetable fat are subject to the standard rate of 20.6 per cent. 7 A reduced rate of 5.5 per cent, applies to sewage services. 8 A reduced rate of 7 per cent, applies to transport which takes place within a town or where the distance does not exceed 50 km. 9 A reduced rate of 7 per cent, applies to supplies of water. 10 A reduced rate of 8 per cent, applies to sewage services. 11 Chocolates, sweets, biscuits etc. are taxable at 12.5 per cent. 12 A reduced rate of 4 per cent, applies to basic foodstuffs such as bread and pasta; a rate of 16 per cent, applies to items such as lobsters and oysters. 13 A 16 per cent, rate applies to coal. 14 Transport between towns which are less than 50 km apart is exempt. 15 A reduced rate of 4 per cent, applies to certain social housing. 16 A 12 per cent, rate applies to wood, oil and coal. 17 A reduced rate of 6 per cent, applies to the supply of water. 18 A reduced rate of 12 per cent, applies to unprepared foodstuffs. 19 A reduced rate of 5 per cent, applies to electricity and oil. 20 A reduced rate of 5 per cent, applies to the supply of water. 21 A reduced rate of 5 per cent, applies to certain constructions of housing by building co-operatives. 22 A reduced rate of 4 per cent, applies to certain basic foodstuffs. 23 The standard rate of 17.5 per cent, applies to confectionery, crisps, ice cream, chocolate etc.