HC Deb 02 April 2001 vol 366 c46W
Mr. Todd

To ask the Chancellor of the Exchequer, pursuant to his answer of 19 March 2001,Official Report, column 34W, on VAT, if he will extend VAT exemption on motorcycle helmets to vital replacement parts and to the safety clothing worn by motorcyclists. [156112]

Dawn Primarolo

Under agreements with our European partners we cannot introduce a zero rate for accessories to motorcycle helmets or for safety clothing worn by motorcyclists.