§ Lord Marlesfordasked Her Majesty's Government:
Whether they will give, in sterling equivalent, the threshold at which registration for VAT becomes mandatory in each country in the European Union. [HL1516]
§ Lord McIntosh of HaringeyThe threshold (in sterling) at which registration for VAT becomes mandatory in each country in the European Union is set out in the table below:
EC Member States: VAT Registration Thresholds Country Threshold Austria £4, 990 Belgium Nil Denmark £924 Finland £5, 774 France £52, 344 Germany £11, 411 (previous year's turnover) £35, 111 (current year's turnover) Greece £3, 203 (goods) £1.067 (services) Ireland £34, 876 (goods) £17, 438 (services) Italy Nil Luxembourg £6, 809 Netherlands Nil Portugal £5, 137 £6, 850 (for traders using a special scheme for small retailers) Spain Nil Sweden Nil United Kingdom £50, 000 An order was laid on Budget day to increase the UK registration threshold from £50, 000 to £51, 000 with effect from 1 April 1999.