The Haskell 2010 Language Report says:
Haskell uses the Unicode [2] character set. However, source programs are currently biased toward the ASCII character set used in earlier versions of Haskell.
Does this mean UTF-8?
In ghc-7.0.4/compiler/parser/Lexer.x.source:
$unispace = \x05 -- Trick Alex into handling Unicode. See alexGetChar.
$whitechar = [\ \n\r\f\v $unispace]
$white_no_nl = $whitechar # \n
$tab = \t
$ascdigit = 0-9
$unidigit = \x03 -- Trick Alex into handling Unicode. See alexGetChar.
$decdigit = $ascdigit -- for now, should really be $digit (ToDo)
$digit = [$ascdigit $unidigit]
$special = [\(\)\,\;\[\]\`\{\}]
$ascsymbol = [\!\#\$\%\&\*\+\.\/\<\=\>\?\@\\\^\|\-\~]
$unisymbol = \x04 -- Trick Alex into handling Unicode. See alexGetChar.
$symbol = [$ascsymbol $unisymbol] # [$special \_\:\"\']
$unilarge = \x01 -- Trick Alex into handling Unicode. See alexGetChar.
$asclarge = [A-Z]
$large = [$asclarge $unilarge]
$unismall = \x02 -- Trick Alex into handling Unicode. See alexGetChar.
$ascsmall = [a-z]
$small = [$ascsmall $unismall \_]
$unigraphic = \x06 -- Trick Alex into handling Unicode. See alexGetChar.
$graphic = [$small $large $symbol $digit $special $unigraphic \:\"\']
...I'm not sure what to make of this. alexGetChar
wasn't really helpful.