§ Miss LestorTo ask the Chancellor of the Exchequer what progress has been made in attempts to zero-rate child cycle helmets for value added tax.
§ Sir John CopeCustoms and Excise have recently completed a review of the zero-rating currently available for children's cycle helmets. A decision on the outcome will be announced shortly.
§ Miss LestorTo ask the Chancellor of the Exchequer on what grounds value added tax is applied to cycle helmets and not to motor cycle helmets; and if he will make a statement.
§ Sir John CopeZero rating of cycle helmets is limited to those which qualify under the provisions available for young children's clothing and footwear. Legislation was introduced in 1974 to provide zero rating specifically for protective boots and helmets for industrial use and helmets meeting state safety standards for use by persons driving or riding a motor bicycle. There are no VAT reliefs for safety items generally.