VAT (Hansard, 16 February 1999)

HC Deb 16 February 1999 vol 325 c638W 638W

§ Mr. Laurence Robertson
To ask the Chancellor of the Exchequer if he will list the EU legislative provisions which permit a reduction in the rate of VAT from 17½ per cent. to five per cent.; and if he will make a statement. [71000]

§ Dawn Primarolo
Under the provisions of Article 12(3)(a) of the Sixth VAT Directive, Member States have the option of applying one or two reduced rates of VAT, at not less than 5 per cent., to any of the goods and services specified in Annex H of that Directive.