Ivan Yates
Ceist:106 Mr. Yates asked the Minister for Finance the standard and lower VAT rates of each EC State.
Written Answers. - EC VAT Rates.
|
Member State |
Lower Rate(s) |
Standard Rate |
|
(%) |
(%) |
|
|
Belgium (1) |
1; 6; 12 |
19.5 |
|
Denmark (1) |
— |
25 |
|
Germany |
7 |
15 |
|
Greece |
4; 8 |
18 |
|
Spain |
3; 6 |
15 |
|
France |
2.1; 5.5 |
18.6 |
|
Ireland (1) |
2.5; 12.5 |
21 |
|
Italy (1) |
4; 9; 12 |
19 |
|
Luxembourg (1) |
3; 6; 12 |
15 |
|
Netherlands |
6 |
17.5 |
|
Portugal (2) |
5 |
16 |
|
United Kingdom (1) |
— |
17.5 |
(1) Applies zero-rate to certain domestic transactions.
(2) Portugal applies an increased rate of 30 per cent, which is currently the subject of infringement proceedings by the EC Commission.