Since September 1997, what has been the rate of VAT on domestic fuel, the lowest permitted under EU law?
"zero rate is not featured in the EU Sixth Directive as it was intended that the minimum VAT rate throughout Europe would be 5%. However, zero-rating remains in some member states, most notably the UK and Ireland, as a legacy of pre-EU legislation. These member states have been granted a derogation to continue existing zero-rating but cannot add new goods or services. An EU member state may uplift their domestic zero rate to a higher rate, for example to 5% or 20%, however, EU VAT rules do not allow a reversal back to the zero rate once it has been"
"12.5 percent. On 18 June 1979, the higher rate was scrapped and VAT set at a single rate of 15 percent. In 1991 this became 17.5 percent, though when domestic fuel and power was added to the scheme in 1994, it was charged at a new, lower rate of 8 percent. In September 1997 this lower rate was reduced to 5 percent and was extended to cover various energy-saving materials (from 1 July 1998), sanitary protection (from 1 January 2001), children's car seats (from 1 April 2001), conversion and renovation of certain residential properties (from 12 May 2001), contraceptives (from"
"products (alcoholic beverages, manufactured, tobacco products and energy products). However, the establishment of the VAT and its generalization have considerably reduced the scope and thus the revenue of these indirect duties and excise duties even if one of them, the tax on petroleum products, is still considerable. The revenue from the excise duties amounted in 2007 to €2.7 bn, without the TIPP. In order to establish a single market made up of the member states of the European Union, a number of directives on VAT has been enacted since 1967, with the obligation for states to adapt their domestic legislation."
"a retailer are subject to VAT at 0% rate, but milk drinks bought in a restaurant are subject to VAT at the standard 20% rate. Different rates of VAT apply in different EU member states. The lowest standard rate of VAT throughout the EU is 17%, although member states can apply reduced rates of VAT to certain goods and services. Certain goods and services are required to be exempt from VAT (for example, postal services, medical care, lending, insurance, betting), and certain other goods and services to be exempt from VAT but subject to the ability of an EU member"
"when Conservative Chancellor Norman Lamont increased it from 15% to 17.5%. The additional revenue was used to pay for a reduction in the hugely unpopular community charge. During the 1992 general election the Conservatives promised not to extend the scope of VAT but in March 1993, Lamont announced that domestic fuel and power, which had previously been zero-rated, would have VAT levied at 8% from April 1994 and the full 17.5% from April 1995. The planned introduction of VAT on domestic fuel and power went ahead in April 1994, but the increase from 8% to 17.5% in April 1995 was"
"not agree to the elimination of university tuition fees nor the halving of VAT on food. Under EU rules, there can only be two reduced VAT rates from the general minimum VAT of 15% (both of which have to be above a minimum of 5%). As of 2008, there were reduced VAT rates of 12% for yard sale wine and 10% for food, rent, books, works of art and flowers; should the VAT on food be reduced to 5%, the reduced VAT on yard sale wine would either have to be abolished or reduced further to 10%, according to some;"
"rate is 21% which applies to all goods which do not qualify for a reduced rate or are exempt. There are two lower rates of 10% and 4%. The 10% rate is payable on most drinks, hotel services and cultural events. The 4% rate is payable on food, books and medicines. An EU directive means that all countries of the European Union have VAT. All exempt goods and services are listed below. As of January 1, 2013, new properties are taxed at the reduced rate of 10%. Second-hand properties are not subject to VAT, but a transfer tax, known as"
"Euro IV) specification having Sulfur level below 50 ppm is available all over the country. The National Environment Agency (NEA) defines ultra low sulfur diesel (ULSD) as diesel fuel with less than 50ppm, or 0.005 per cent, by July 2017 the limit will be 10 ppm On June 16, 2005, NEA announced that the use of ULSD would be mandatory beginning December 1, 2005. The regulation also offered tax incentives for Euro IV diesel taxis, buses and commercial vehicles between June 1, 2004 and September 3, 2006, pending a mandatory conversion to Euro IV-compliant vehicles in 2007. Beginning on 1"
"Tax regime). It has Europe’s lowest VAT of just 4.5% in compare of the surrounding countries (Spain and France) that have considerably high VAT rates. It is reduced to a nominal rate of 1% for goods and services such as health, culture, education and food. Employees pay social security taxes at rates of 5-9% on their salaries; employers pay social security taxes of 13% on their employees' salaries. In October 1991, a form of value-added tax was introduced at a general rate of 4% on most goods and at higher rates of 8% and 12%, respectively, for special goods and"
"fuel sold to consumers was adopted by the Parliament in 2006. The TIPP is collected by the services de la direction générale des douanes et des droits indirects (DGDDI) when fuel products are consumed on the domestic market. The revenue from the TICPE amounted to €13.7 bn in 2013. Energy products are subject to both the tax on energy products (TICPE) and the value added tax (VAT). The TICPE is also included in the taxable amount of energy products subject to VAT. As of 2012, the rate varies from about €0.44 per litre for diesel to €0.61 per litre for"
"July 2007, Taiwan has limited sulfur in diesel fuel to 10 ppm. In the European Union, the “Euro IV” standard has applied since 2005, which specifies a maximum of 50 ppm of sulfur in diesel fuel for most highway vehicles; ultra-low-sulfur diesel with a maximum of 10 ppm of sulfur must “be available” from 2005 and was widely available as of 2008. In 2009, the Euro V fuel standard came into effect which reduced maximum sulfur to 10 ppm. In 2009, diesel fuel for most non-highway applications is also expected to conform to the Euro V standard for fuel. Various"
"however, a reduction to 10% is impossible as the minimum VAT for yard sale wine is 12%, which is itself an exemption from the general rule banning VAT reductions for alcoholic beverages. The SPÖ argued that the reduced VAT rate for yard sale wine was a special exemption agreed upon in the Act of Accession and did therefore not qualify as the second reduced VAT rate; the ÖVP-led finance ministry claimed that this exemption had been converted into Austria's official second reduced VAT rate since the accession, and this was confirmed on 8 September 2008 by the spokeswoman of the"
"increased to 12.5% on 1 July 1989 and 15% on 1 October 2010. A common VAT system is compulsory for the member states of the European Union. The EU VAT system is imposed by a series of European Union directives, the most important of which is the Sixth VAT Directive (Directive 77/388/EC). Nevertheless, some member states have negotiated variable rates (Madeira in Portugal) or VAT exemption for regions or territories. The regions below fall out of the scope of EU VAT: Under the EU system of VAT, where a person carrying on an economic activity supplies goods and services to"
"level but failed due to industrial lobbying. In 2010, the European Commission considered implementing a pan-European minimum tax on pollution permits purchased under the European Union Greenhouse Gas Emissions Trading Scheme (EU ETS) in which the proposed new tax would be calculated in terms of carbon content rather than volume, so that fuels with high energy concentrations, despite their subsequently high carbon content, will no longer carry the same traditionally low price. According to the European Commission, the new plan will charge firms a minimum tax per tonne of carbon dioxide emissions at a suggested rate of €4 to €30"
"ability of an EU member state to opt to charge VAT on those supplies (such as land and certain financial services). The highest rate currently in operation in the EU is 27% (Hungary), though member states are free to set higher rates. There is, in fact only one EU country (Denmark) that does not have a reduced rate of VAT. There are some areas of member states (both overseas and on the European continent) which are outside the EU VAT area, and some non-EU states that are inside the EU VAT area. External areas may have no VAT or may"
"to 5% on sanitary protection products (from 1 January 2001); children's car seats (from 1 April 2001); conversion and renovation of certain residential properties (from 12 May 2001); contraceptives (from 1 July 2006); and smoking cessation products (from 1 July 2007). In response to the late-2000s recession, Labour Chancellor Alistair Darling announced in November 2008 that the standard rate of VAT would be reduced from 17.5% to 15% with effect from 1 December 2008. In December 2009, Darling announced that the standard rate of VAT would return to 17.5% with effect from 1 January 2010. In the run up to"
"rate. In addition, two reduced rates are in use: 14% (up from previous 13% starting 1 January 2013), which is applied on food and animal feed, and 10%, (increased from 9% 1 January 2013) which is applied on passenger transportation services, cinema performances, physical exercise services, books, pharmaceuticals, entrance fees to commercial cultural and entertainment events and facilities. Supplies of some goods and services are exempt under the conditions defined in the Finnish VAT Act: hospital and medical care; social welfare services; educational, financial and insurance services; lotteries and money games; transactions concerning bank notes and coins used as legal"
"the exception of gas, rates don't vary by fuel type. Some vehicles including local bus services, some farm and construction vehicles and aviation pay reduced or no fuel duty. A fuel duty rebate is available for Bus transport in the United Kingdom. In May 2008, UK fuel taxes were the highest in Europe. The government revenue from fuel duties was £25.894 billion in 2009. An additional £3.884 billion was raised from the Value added tax on the duty. Vehicle Excise Duty, also commonly known as 'VED', 'vehicle tax', 'car tax' and 'road tax', is an annual vehicle road use tax"
"for Germany, the Netherlands and Sweden is 0.15% in the 2014-2020 period, while Austria also had a reduced rate in the 2007-2013 period. Countries are required to make an account of VAT revenues to the EU before July after the end of the budget year. The EU examines the submission for accuracy, including control visits by officials from the Directorate-General for Budget and Directorate-General for Taxation, and reports back to the country concerned. The country may then respond to any issues raised in the report, and negotiations continue until both sides are satisfied, or the matter may be referred to"
"which apply at a rate of 16% for white collar jobs and 19.5% for blue collar jobs, and are used for social insurance.Now(2017) the VAT tax rate is 24% with minor exceptions, 13% Reduced for some basic foodstuffs which will be soon abolished and everything, as it seems, will soon go to 24% in order to fight the phantom of tax evasion. The Ministry of Finance expected tax revenues for 2012 to be €52.7 billion (€23.6 billion in direct taxes and €29.1 billion in indirect taxes), an increase of 5.8% from 2011. In 2012, the government was expected to have"
"tax (VAT) at a reduced rate of 5%, as opposed to the standard rate of 20% applied to the vast majority of products sold in the country. The relevant EU legislation was finally changed in 2016. In March 2016, Parliament created legislation to eliminate the tampon VAT. It was expected to go into effect by April 2018 but did not do so. On the 3rd October 2018, new EU VAT rules that will allow the UK to stop taxing sanitary products were approved by the European Parliament. In Canada, the federal government has removed the Goods and services tax (GST)"
"equipped with LPG and in 2012 it went down to 22,265. Since 2012 there has been a slight increase in the number of autogas-powered vehicles of around 14%. This increase is mainly due to the phasing-out of the tax incentives to buy diesel cars. The number of refuelling stations equipped with LPG has increased and in 2012 there were 727 stations. In Belgium, autogas is totally free of excises, but not of VAT. The price of a litre of autogas is at least less than 50% of the price of a litre of diesel, making it the cheapest car fuel"
"tax advantage and retails at a higher price by quantity than petrol (offset by its higher energy yield). In 2014, according to Eurostat, the mean EU28 price was 1.38 €/L for euro-super 95 (gazoline), 1.26 €/L for gazole (for diesel car). The less expensive gasoline is in Estonia at 1.10 €/L, and the most expensive at 1.57 €/L in Italy. The less expensive gasoil (diesel) is in Estonia at 1.14 €/L, and the most expensive at 1.54 €/L in the UK. The less expensive GPL is in Belgium at 0.50 €/L, and the most expensive at 0.83 €/L in France."
"£3.9 billion is raised from the VAT on the duty, contributing some 3.5 per cent of total UK tax revenues. The Fuel Price Escalator, which was introduced in 1993 was abandoned after the disruptive fuel tax protests of 2000. The Finance Act 1908 introduced a petrol duty in the UK, with the rate being set at 3d (£0.013) per UK gallon, bringing the price of a typical UK gallon to 1s 1½d (). It was then abolished by the Finance Act 1919 after several years of steady petrol price rises and replaced by vehicle taxation, and the tax disc based"
"varied from €0.407 to €0.6682). With a VAT rate of 20%, the percent of the total price of gasoline that came from taxes was 59.3% The excise tax on diesel fuel was €0.531 per liter (€0.5307 to €0.5631). With the 20% VAT, 32% of the total cost of diesel fuel was taxes. Petroleum products destined for utilisation by aircraft engaged in commercial flights outside of the customs territory of continental France are exempt from all customs duties and domestic taxes. Recently, a rise of 23% in the diesel fuel tax has caused serious protests in major cities of France, leaving"
"rates of 2.25%, 5.5%, 7.5% & 9% as mentioned above are abolished. To increase the productivity of VAT, the Government has enacted the Value Added Tax and Supplementary Duty Act of 2012. This law will be in operation from 1 July 2017 with an automated administration. The much-talked about VAT and Supplementary Duty Act 2012, which envisages a uniform 15 percent VAT, from July 2017 postponed for next 2 years; until fiscal year 2019-20. In the face of opposition from businesses, lobby groups and fear of rise in living cost, policymakers preferred deferring the new VAT law and continuing with"
"in registration duty. Despite the fact that autogas is excise free in Belgium, it is the cheapest car fuel in Belgium and that it enjoys an important reduction in registration duty, autogas has never reached again the levels of use that it once had in the 1990s. Belgium does not provide with subsidies for LPG or CNG car installations. The current subsidies provided to CNG car installations since 2014 are provided by the natural gas' private industry. Since 2013, OPEL is the only distributor that still sells brand-new factory-installed LPG cars in Belgium. Autogas consumption in Bulgaria accounted for 14%"
"goods and services. The standard rate of value-added tax is 21%. A lower rate of 12% applies to social housing, meals and margarine. Another reduced rate of 6% applies to foods, drinks, hotels and medicine. Certain goods and services are exempted from VAT by law, this includes exports, and financial services. The Belgian VAT is part of the European Union value added tax system. Smaller businesses with a turnover lower than €25000 are exempt as of 01/01/2016. Corporate tax applies at a standard rate of 33.99%. The effective corporate tax rate in Belgium can be lowered through the use of"
"the EU the policy of tax harmonization is not regular in the taxation field however in order to have a well-functioning single market the alteration of national fiscal policies is key. Through the actions of European Institutions (fiscal policy coordination, harmonization of tax laws, etc.), or by the action of the European Court of Justice (prohibiting certain national tax rules that violate EU rules) tax harmonization can be achieved. The Value-Added Tax (VAT) is part of the acquis communautaire, and two directives (1977 and 2006) closely codify the VAT regime in EU Member states, with a minimum standard rate of"
"Convention on International Civil Aviation, although commercial operators do pay Air Passenger Duty. Avgas, used some smaller planes, was taxed at half the rate of road petrol for all users until October 2008, when the reduced rate was limited to commercial flying. A minority of light planes use standard road petrol and pay tax at the normal rate. The Bus Service Operators Grant provides a fuel duty rebate to local bus service operators (but not for express coach which receives no rebate). As of April 2010 the rebate was £0.43 for diesel, £0.2360 for road fuel gas other than natural"
"will remain zero rated. The new rate is to be effective from the 1st of April 2018. Switzerland has a customs union with Liechtenstein that also includes the German exclave of Büsingen am Hochrhein and (""de facto"") the Italian exclave of Campione d'Italia. The Switzerland–Liechtenstein VAT area has a general rate of 7.7% and a reduced rate of 2.5%. A special rate of 3.7% is in use in the hotel industry. Value-added tax (VAT) in T&T is currently 12.5% as of February 1, 2016. Before that date VAT used to be at 15%. In Ukraine, the revenue to state budget"
"installations per nov 2014. North Rhine-Westphalia launched a 250 million subsidy program for up to 50 kW lasting until 2017. It is estimated that about 1,000 micro-CHP systems were in operation in the UK as of 2002. These are primarily Whispergen using Stirling engines, and Senertec Dachs reciprocating engines. The market is supported by the government through regulatory work, and some government research money expended through the Energy Saving Trust and Carbon Trust, which are public bodies supporting energy efficiency in the UK. Effective as of 7 April 2005, the UK government has cut the VAT from 20% to 5%"
"Netherlands is also the top selling Volt market in Europe with 1,062 units registered through December 2014, out of about 1,750 Volts sold through 2014. In February 2011 Opel announced they would offer the Ampera throughout the Eurozone for a uniform (, including VAT. Prices by country still varied due to different trim levels in each market. The Chevrolet Volt also has a uniform price that starts at ( in May 2012) including VAT. The Opel Ampera is eligible to several subsidies and tax breaks available for plug-in electric vehicles in several European countries. In the UK, the Vauxhall Ampera"