§ Ms. RuddockTo ask the Chancellor of the Exchequer if he will reconsider the decision to exclude children's cycle helmets from the exemption from value added tax applied to children's clothing.
§ Mrs. Gillian ShephardCyclists' safety helmets falling within the provisions of group 17 of schedule 5 to the VAT Act 1983, as articles designed for young children and not suitable for older persons, are and always have been zero-rated for value added tax.