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Henley, Lord

Answered by

Lord Henley (Conservative)

Type

Oral answers to questions

Date

16 October 1996

Reference

574 c1686,1688

House

House of Lords

Henley, Lord

Answered by

Lord Henley (Conservative)

Type

Oral answers to questions

Date

16 October 1996

Reference

574 c1686,1688

House

House of Lords

Henley, Lord

Whether HMG will review the VAT charge on church repairs.

Asked by

Lord Molloy (Labour)

Oral questions - Lead

Status

Answered

Date

16 October 1996

Reference

574 c1686,1688

House

House of Lords

Henley, Lord

1st supplementary on same.

Asked by

Lord Molloy (Labour)

Oral questions - 1st Supplementary

Status

Answered

Date

16 October 1996

Reference

574 c1686,1688

House

House of Lords

Treasury

If he will publish a table showing for each member state of the European Community the rates levied by value added tax on food in shops, household fuel, children's clothing, books, newspapers and magazines, public transport, water and sewage services, newly constructed homes, second-hand homes and the standard of tax...

Asked by

Nigel Spearing (Labour)

Answering body

Treasury

Type

Written questions

Status

Answered

For answer on

15 October 1996

Answered on

15 October 1996

Mr. Spearing: To ask the Chancellor of the Exchequer if he will publish a table showing for each member state of the European Community the rates levied by value added tax on food in shops, household fuel, children's clothing, books, newspapers and magazines, public transport, water and sewage services, newly constructed homes, second-hand homes and the standard of tax most recently adopted; when the current VAT agreement expires; and what remunerations have been received from the Commission concerning its services or continuation for any stated period. [41410] Mr. Oppenheim: [holding answer 14 October 1996]: The information about VAT rates is set out in the table. The current EC VAT agreement (the sixth VAT directive), and so the provisions governing the VAT rates detailed in the table, have no expiry date. In the absence of any unanimous agreement upon `definitive' VAT regime, the existing provisions continue to apply automatically and without time limit. VAT rates on various goods and services in the EC Percentage rate of VAT _________________________________________________________________________________________________. Homes Member state Foods in Household Children's Books Newspaper Public Water and New Second- Standard shops fuel clothing and transport sewage hand rate magazines supplies Austria 10 20 20 10 10 10 20 20 Exempt 20 Belgium 6 {1}21 21 6 6 6 {2}21 12 Exempt 21 Denmark 25 25 25 25 {3}25 {4}Exempt {5}Exempt 25 Exempt 25 Finland 17 22 22 12 22 6 22 22 Exempt 22 France {6}5.5 20.6 20.6 5.5 2.1 5.5 {7}20.6 20.6 Exempt 20.6 Germany 7 15 15 7 7 {8}15 {9}15 Exempt Exempt 15 Greece 8 18 18 4 4 8 {10}18 18 Exempt 18 Ireland {11}0 12.5 0 0 12.5 Exempt 21 12.5 Exempt 21 Italy {12}10 {13}10 16 4 4 {14}10 19 {15}19 19 19 Luxembourg 3 {16}12 3 3 3 15 15 Exempt Exempt 15 Netherlands 6 17.5 17.5 6 6 6 {17}17.5 17.5 Exempt 17.5 Portugal {18}17 {19}17 17 5 5 5 {20}17 {21}Exempt Exempt 17 Spain {22}7 16 16 4 4 7 7 16 Exempt 16 Sweden 12 25 25 25 6 12 25 25 Exempt 25 UK {23}0 8 0 0 0 0 0 0 Exempt 17.5 _________________________________________________________________________________________________. {1} A reduced rate of 12 per cent. applies to coal and peat. {2} A reduced rate of 6 per cent. applies to the supply of water. {3} A zero rate applies to magazines. {4} Transport on regular services is exempt, but on chartered buses is taxable at 25 per cent. {5} Exemption only applies to water in connection with the letting of a house or premise; otherwise the standard rate of 25 per cent. applies. {6} Sweets, chocolate, margarine and vegetable fat are subject to the standard rate of 20.6 per cent. {7} A reduced rate of 5.5 per cent. applies to sewage services. {8} A reduced rate of 7 per cent. applies to transport which takes place within a town or where the distance does not exceed 50 km. {9} A reduced rate of 7 per cent. applies to supplies of water. {10} A reduced rate of 8 per cent. applies to sewage services. {11} Chocolates, sweets, biscuits etc. are taxable at 12.5 per cent. {12} A reduced rate of 4 per cent. applies to basic foodstuffs such as bread and pasta; a rate of 16 per cent. applies to items such as lobsters and oysters. {13} A 16 per cent. rate applies to coal. {14} Transport between towns which are less than 50 km apart is exempt. {15} A reduced rate of 4 per cent. applies to certain social housing. {16} A 12 per cent. rate applies to wood, oil and coal. {17} A reduced rate of 6 per cent. applies to the supply of water. {18} A reduced rate of 12 per cent. applies to unprepared foodstuffs. {19} A reduced rate of 5 per cent. applies to electricity and oil. {20} A reduced rate of 5 per cent. applies to the supply of water. {21} A reduced rate of 5 per cent. applies to certain constructions of housing by building co-operatives. {22} A reduced rate of 4 per cent. applies to certain basic foodstuffs. {23} The standard rate of 17.5 per cent. applies to confectionery, crisps, ice cream, chocolate etc.

Date

15 October 1996

Reference

41410; 282 c834-6W;282 c832-4W

House

House of Commons

Treasury

If he will comment recent legislation applying VAT to hot water supplied to hospitals, universities, hospices and colleges.

Asked by

Martin Redmond (Labour)

Answering body

Treasury

Type

Written questions

Status

Answered

Date

14 October 1996

Reference

40116; 282 c703W;282 c700-1W

House

House of Commons

Treasury

How much money will be collected annually in respect of recent legislation applying VAT to hot water supplied to (a) hospitals, (b) universities, (c) hospices and (d) colleges. - Inc figures.

Asked by

Martin Redmond (Labour)

Answering body

Treasury

Type

Written questions

Status

Answered

Date

14 October 1996

Reference

40115; 282 c703W;282 c700W

House

House of Commons

Dept of National Heritage

Answered by

Baroness Bottomley of Nettlestone (Conservative)

Answering body

Department of National Heritage

Type

Oral answers to questions

Date

14 October 1996

Reference

282 c450

House

House of Commons

Dept of National Heritage

Supplementary on level of VAT paid by churches on historical protection.

Asked by

Lord Cormack (Conservative)

Answering body

Department of National Heritage

Oral questions - 1st Supplementary

Status

Answered

Date

14 October 1996

Reference

282 c450

House

House of Commons

Treasury minute on the thirty-first to thirty-eighth and forty-first reports from Public Accounts Committee, session 1995/96.

Type

Command papers

Notes

Received 11.10.96

Date

9 October 1996

Reference

Cm 3384

House

House of Commons

Treasury

How many new registrations for VAT there were in South Derbyshire in each of the last five years. - Inc table.

Asked by

Edwina Currie (Conservative)

Answering body

Treasury

Type

Written questions

Status

Answered

Date

24 July 1996

Reference

39758; 282 c539W

House

House of Commons

Treasury

What factors underlay the lower than projected yield of value-added tax in 1995-96.

Asked by

Stephen Timms (Labour)

Answering body

Treasury

Type

Written questions

Status

Answered

Date

24 July 1996

Reference

37667; 282 c538W

House

House of Commons

Treasury

What plans he has to ensure the consistency of his proposals with EU law for a retrospective limitation on claims for recovery of value-added tax as a result of a Customs mistake; what plans he has to ensure the legitimate expectations of taxpayers in respect of repayment of VAT are...

Asked by

Alex Salmond (Scottish National Party)

Answering body

Treasury

Type

Written questions

Status

Answered

Date

24 July 1996

Reference

282 c538-9W; 39604;39605;39603

House

House of Commons

Treasury

What plans he has to ensure that VAT penalties are only levied on small businesses where there is not a reasonable excuse for late or incorrect payments.

Asked by

Barbara Roche (Labour)

Answering body

Treasury

Type

Written questions

Status

Answered

Date

23 July 1996

Reference

38900; 282 c245-6W;282 c245W

House

House of Commons

Dept for Education and Employment

If she will list for each grant maintained school in Devon (a) the amount of carry forward in their budgets from 1995-96 to 1996-97 and (b) the amounts of special purposes-VAT-grant for which each school received. - Chairman of Funding Agency for Schools. Will write.

Asked by

David Jamieson (Labour)

Answering body

Department for Education and Employment

Type

Written questions

Status

Answered

Date

22 July 1996

Reference

37868; 282 c60W;282 c59W

House

House of Commons

Treasury

Statement on what steps he proposes to take to limit retrospective repayments of VAT and other indirect taxes and duties.

Asked by

Matthew Banks (Conservative)

Answering body

Treasury

Type

Written questions

Status

Answered

Date

18 July 1996

Reference

38693; 281 c604W

House

House of Commons

Value Added Tax (Anti-avoidance (Heating)) Order 1996

SI 1996/1661. Motion to approve. Agreed to on question (formal).

Type

Parliamentary proceedings

Date

18 July 1996

Reference

281 c1399;281 c1395

House

House of Commons

Treasury

When he will refund the VAT owed, together with interest, to Mr F. G. Higgins of Lyndhurst, 50 Borough Road, Paignton; and what factors have led to the delay. - (Holding answer 15 July 1996).

Asked by

Anthony Steen (Conservative)

Answering body

Treasury

Type

Written questions

Status

Answered

Date

16 July 1996

Reference

36955; 281 c454W

House

House of Commons

Value Added Tax (Anti-avoidance (Heating)) Order 1996

Value Added Tax (Anti-avoidance (Heating) Order (SI 1996/1661). Considered by Standing Committee (Minutes of proceedings at UP 7 1995(96).

Type

Debates on delegated legislation; Delegated Legislation Committee proceedings

Date

16 July 1996

Reference

1st SC on DL

House

House of Commons

Treasury

If products designed for sufferers of ulcerative colitis are exempt from VAT; what revenue the Treasury received from VAT on products designed for the sufferers of ulcerative colitis in the last year for which figures are available; and what medical products are currently exempt from value added tax. - No...

Asked by

Jim Cunningham (Labour)

Answering body

Treasury

Type

Written questions

Status

Answered

Date

15 July 1996

Reference

281 c371W; 36692;36693;36691

House

House of Commons

Librarians' tools

Type

House

Session

Year

Department

Member

Primary member

Answering member

Legislative stage

Legislation

Subject

Publisher