Have you managed to organise next Monday afternoon off work?

One suspects an alarming rise in cases of summer flu or attendances at grannies' funerals as the football-loving half of the nation strains to watch England's opening game in the World Cup which inconveniently has a 1.30pm kick off.

Some individuals are fortunate enough to have tickets for games and it seems that many more intend to travel to France to soak up the atmosphere - and much more besides. With French drinks prices set well below UK levels and an excellent array on offer, one hopes that British visitors are not carried away on a tide of alcohol. French security arrangements are known to include a contingent from the Foreign Legion, who do not believe in taking prisoners.

One thing UK visitors will not be able to escape is VAT or TVA as it is known in France. Set at a standard rate of 18.6 per cent TVA applies to most items including drinks and restaurant meals. A reduced rate of 5.5 per cent applies to food purchases in shops and supermarkets, medicines, transport and curiously accommodation in basic hotels, hence the reasonable room rates. Stays in luxury hotels attract the full rate.

The French lay great store on culture and the first 140 performances of original plays, concerts or ballet performances attract a special rate of 2.1 per cent which is sure to appeal to all football fans!

Terry Parkinson is a VAT partner with Haines Watts chartered accountants

Converted for the new archive on 30 June 2000. Some images and formatting may have been lost in the conversion.