§ Mrs. EwingTo ask the Chancellor of the Exchequer if he will list the current relevant levels of VAT levied by hotels in each of the European Union countries in respect of(a) accommodation and (b) food purchase. [1363]
§ Dawn PrimaroloThe VAT rates applied in European Union countries to hotel accommodation and meals are shown in the table.
VAT on hotel accommodation and meals in the EU Percentage Country Hotel accommodation Hotel meals Austria 10 20 Belgium 6 21 Denmark 25 25 Finland 6 22 France 5.5 20.6 Germany 15 15 Greece 8 8 Ireland 12.5 12.5 Italy1 10 10 Luxembourg 15 15 Netherlands 6 17.5 Portugal2 5 12 Spain 7 7 Sweden 12 12 UK3 17.5 17.5 1 The standard rate of 19 per cent, applies in both instances to luxury hotels. 2A rate of 4 per cent. applies for hotel accommodation and 10 per cent. for hotel meas in Madeira and the Azores Archipelagoes. 3A rate of 5 per cent. applies to hotel accommodation in the Isle of Man.