§ 74. Mr. C. Howell
asked the Chancellor of the Exchequer what revenue is derived from Purchase Tax on safety helmets for motor cyclists, etc.; and what comparable articles are included in the Purchase Tax category in which crash helmets are grouped.
§ Mr. P. Thorneycroft
I regret that the information asked for in the first part of the Question is not available. Crash 13W helmets are charged under the heading "headgear", which includes protective hats and helmets of all kinds.