HC Deb 05 November 2003 vol 412 c651W
Mr. Jenkins

To ask the Chancellor of the Exchequer what the Exchequer proceeds were in the last financial year of charging value-added tax on cycle helmets. [136427]

John Healey

From 1 April 2001, the Government removed VAT from adult cycle helmets. Children's cycle helmets have never been subject to VAT.