asked the Minister for Finance the current VAT levels applicable to the baking and confectionery industry in each of the 12 EC countries in the current year; the countries in which the rates have altered in the past three years; the effect, if any, of such changes on the Irish baking industry; and if he will make a statement on the matter.
Written Answers. - Baking and Confectionery VAT Levels.
42.
I propose to circulate in the Official Report a statement giving the information sought by the Deputy.
Under the VAT system, imported and domestic products are taxed at the rates in force in the country where the products are finally sold. Consequently, changes in other countries have no effect on the competitive position of Irish producers of confectionery.
|
Country |
VAT rate per cent on |
|
|
Bread, etc. |
Confectionery |
|
|
Belgium |
6 |
6 |
|
Denmark |
22 |
22 |
|
France |
5.5 |
5.5 |
|
Germany |
7 |
7 |
|
Greece |
6 |
6 |
|
Ireland* |
0 |
25 |
|
Italy* |
4 |
8 |
|
Luxembourg |
3 |
6 |
|
The Netherlands* |
6 |
6 |
|
Portugal |
0 |
8 |
|
Spain |
6 |
6 |
|
UK |
0 |
15 |
* Countries in which rates have altered since 1/1/1986.