HC Deb 23 June 1998 vol 314 cc454-5W
Mr. Wigley

To ask the Chancellor of the Exchequer if he will remove VAT from safety helmets worn by(a) cyclists and (b) motorcyclists. [46702]

Dawn Primarolo

There is no VAT on safety helmets worn by motorcyclists. There is also no VAT on pedal cycle helmets designed for young children and not suitable for older persons.