House of Lords written question – answered at on 8 February 2012.
Lord Mawhinney
Conservative
To ask Her Majesty's Government what is the rate of VAT levied in each member state in the European Union on aviation fuel; and how these compare to that in the United Kingdom.
Lord Sassoon
The Commercial Secretary to the Treasury
VAT at 20 per cent is applicable to retail sales of aviation fuel used for commercial flights within the UK and private pleasure flying. The VAT rates applied by EU member states are as follows:
| Member State | VAT rates |
| Belgium | 21 |
| Bulgaria | 20 |
| Czech Republic | 20 |
| Denmark | 25 |
| Germany | 19 |
| Estonia | 20 |
| Greece | 23 |
| Spain | 18 |
| France | 19.6 |
| Ireland | 23 |
| Italy | 21 |
| Cyprus | 15 |
| Latvia | 22 |
| Lithuania | 21 |
| Luxembourg | 15 |
| Hungary | 27 |
| Malta | 18 |
| Netherlands | 19 |
| Austria | 20 |
| Poland | 23 |
| Portugal | 23 |
| Romania | 24 |
| Slovenia | 20 |
| Slovakia | 20 |
| Finland | 23 |
| Sweden | 25 |
Under the 1944 Convention on International Civil Aviation almost all bilateral air service agreements include standard provisions exempting airlines from national taxes and customs duties on a range of aviation-related goods, including parts, stores and fuel.
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