HL Deb 01 December 1997 vol 583 cc148-9WA
Lord Rowallan

asked Her Majesty's Government:

Which countries in the European Union charge VAT on equine sales and at what rate.

Lord McIntosh of Haringey

All countries in the European Union charge VAT on equine sales. The rates applicable in each member state are as follows:

Country Per cent.
Austria 10
Belgium 6, 211
Denmark 25
Finland 22
France 5.52
Germany 7
Greece 8, 183
Ireland 3.3
Italy 10
Luxembourg 3
Netherlands 6
Portugal 5
Spain 16
Sweden 25
United Kingdom 17.5
Notes:
1 21 per cent. standard rate applies to horses for riding; otherwise reduced rate of 6 per cent.
2 With the exception of wild horses.
3 18 per cent. standard rate applies to racehorses; otherwise reduced rate of 8 per cent.