HC Deb 10 February 1997 vol 290 cc17-9W
Sir Richard Body

To ask the Chancellor of the Exchequer if he will list the rates of VAT in each of the member states of the European Union for each of the main commodities and services. [13758]

Mr. Oppenheim

The table details the standard rate and reduced rates of VAT in each member state of the European Community, with the main items that are subject to those reduced rates. All other goods and services, unless exempt from VAT, are ordinarily subject to the standard rate.

VAT rates in the European Community (standard rates and reduced rates; and main items subject to reduced rates)
Member State Standard rate (per cent.) Reduced rates (per cent.)
Austria 20 10—Food; books and newspapers; public transport
Belgium 21 12—Fuel (coal only); social housing
6—Food; books and newspapers; public transport; water supplies
Denmark 25 0—Daily newspapers
Finland 22 17—Food
12—Books; Pharmaceuticals
6—Public transport
France 20 5.5—Food; books; public transport; Pharmaceuticals
2.1—Newspapers
Germany 15 7—Food; books and newspapers; local public transport
Greece 18 8—Food; public transport; Pharmaceuticals
4—Books and newspapers
Ireland 21 12.5—Domestic fuel and power; newspapers; new housing
2.8—Livestock
0—Food; books; Pharmaceuticals
Italy 19 16—Certain foods
10—Certain foods; domestic fuel and power; public transport; Pharmaceuticals
4—Basic foodstuffs; books and newspapers; certain social housing
Luxembourg 15 12—Fuel (other than gas and electricity)
6—Fuel (gas and electricity)
3—Food; books and newspapers; Pharmaceuticals
Netherlands 17.5 6—Food; books and newspapers; public transport; water supplies; Pharmaceuticals
Portugal 17 12—Restaurant services; certain foods
5—Food; books and newspapers; public transport; water supplies; Pharmaceuticals
Spain 16 7—Food; water supplies; public transport
4—Basic foodstuffs; books and newspapers; Pharmaceuticals
Sweden 25 12—Food
6—Newspapers

VAT rates in the European Community (standard rates and reduced rates; and main items subject to reduced rates)
Member State Standard rate (per cent.) Reduced rates (per cent.)
United Kingdom 17.5 8—Domestic fuel and power
0—Food; books and newspapers; public transport; children's clothes; new housing; water and sewerage services; pharmaceuticals