§ Mr. Rooker
asked the Chancellor of the Exchequer if he will set out the most up-to-date information regarding value added tax on take-away meals or meals eaten out in the member States of the European Community showing the rate applicable to different types of (a) food or (b) packaging.610W
§ Mr. Hayhoe
[pursuant to the reply, 25 April 1984]: Following inquiries of the tax administrations of other EC Member States, the most recent information is shown in the following table. In the case of take-away meals, I regret that much of the information is at variance with that given in reply to my hon. Friend the Member for Devon, North (Mr. Speller) on 7 February at column 561–62 and I apologise for having inadvertently misled the House.
Take-away meals per cent. Restaurant meals per cent Belgium 6 17 Denmark 22 22 France *5.5 18.6 Germany 7 14 Greece † Ireland ‡0 23 Italy 10 10 Luxembourg 6 6 Netherlands ║/19/5 5 United Kingdom ¶0 15 * In the case of establishments providing facilities, however minimal, for on the spot consumption, the 18.6 per cent, rate is normally applied to all dishes sold for consumption on or off the premises. If however the establishment keeps a separate account for take-away sales, the 5.5 per cent, rate may be charged. Take-away drinks except milk are taxed at 18.6 per cent. † VAT not yet introduced. ‡ Except for take-away chips, which are taxable at the lower rate of 23 per cent. ║ Take-away snacks, e.g. chips and sausage rolls, are taxed at 19 per cent.; whole meals are taxed at 5 per cent. ¶ Hot take-away food and drink are taxable at the standard rate of 15 per cent, with effect from 1 May.
The rates of tax applicable to packaging for take-away food cannot be readily ascertained.