HC Deb 31 July 1998 vol 317 cc668-9W
Mr. Whittingdale

To ask the Chancellor of the Exchequer if he will list those goods and services which are zero-rated for VAT in each member state of the European Union. [54631]

Dawn Primarolo

The goods and services which are zero-rated for VAT in other Member States are shown on the list below.

Coverage of zero rates in EC member states

  • Belgium
  • Supplies of newspapers and magazines, subject to certain conditions
  • Supplies of certain recovered materials and by-products
  • Supplies of genuine pearls and precious stones to persons who are exclusively traders in such goods
  • Denmark
  • Sales of newspapers normally published more frequently than one issue per month
  • Finland
  • Newspapers and periodicals provided that they are sold on subscription for a period of at least one month
  • Printing services for membership publications of non-profit making organisations
  • Ireland
  • Books and pamphlets (excluding newspapers, periodicals, catalogues, diaries etc.)
  • Food and drink for human consumption (excluding alcohol, manufactured beverages, ice-cream and confectionery)
  • Seeds, plants, trees etc. used for food production
  • 669
  • Fertiliser in units of not less than 10kg
  • Animal feed (excluding pet food)
  • Oral medicines for human and animal (excluding pet) consumption
  • Sanitary towels and tampons
  • Medical equipment and aids for the handicapped
  • Children's clothing and footwear
  • Wax candles
  • Certain services provided by the Commissioners of Irish Lights
  • Life-saving services provided by the Royal National Lifeboat Institution
  • Italy
  • Unwrought gold (ingots etc.)
  • Land not capable of being used as building land
  • Ferrous and non-ferrous scrap metal
  • Sweden
  • Printing of certain membership publications
  • Medicines on prescription
  • Supply or hire of vessels for rescue at sea to the Swedish Society for Rescue at sea
  • Fuel for aircraft
  • United Kingdom
  • Books, newspapers and periodicals
  • Food for human consumption (excluding alcohol, manufactured beverages, confectionery)
  • Animal feeding stuffs (excluding pet foods)
  • Seeds and plants for food production
  • Live animals used for food production
  • Water and sewerage services for domestic use
  • Pharmaceuticals, medicines and aids for the handicapped
  • Young children's clothing and footwear
  • Construction of domestic buildings
  • Alterations to listed buildings
  • Goods donated to charities
  • Talking books and radios for the blind
  • Public passenger transport
  • Large caravans and houseboats
  • Protective boots and helmets.

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