§ Mr. ToddTo ask the Chancellor of the Exchequer pursuant to his answer of 2 April 2001,Official Report, column 46W, on motorcycling (VAT), if he will reduce VAT on vital replacement parts for motorcycle helmets and safety clothing worn by motorcyclists, to the lowest applicable rate. [157632]
§ Dawn PrimaroloReplacement parts for motorcycle helmets and safety clothing worn by motorcyclists are subject to VAT at the standard rate. EU law does not permit a reduced rate for such items.