§ Mr. Gwilym Robertsasked the Chancellor of the Exchequer what representations he has received about the charging of value added tax on women's safety hoots and other safety apparel; if he will take steps to remove these charges and bring the women's position in terms of safety clothes and footwear into line with that of men; and if he will make a statement.
§ Mr. Bruce-Gardyne[pursuant to his reply, 14 December 1982, c. 63.]: The relief from VAT for safety clothing and footwear applies to protective boots and helmets for industrial use and to protective helmets for wear by a person driving or riding a motor bicycle, which are manufactured to standards approved by the British Standards Institution and are marked accordingly. The relief does not discriminate between safety wear for men and that for women. I am not aware that any representations have been made recently about VAT and women's safety wear.