VAT (Motorcycle Helmets)

HC Deb 13 January 2004 vol 416 c633W

Mr. Drew

To ask the Chancellor of the Exchequer when, and on what basis, motorcycle helmets were made subject to VAT. [147107]

John Healey

Motorcycle helmets which meet the necessary approved standards have been VAT zero-rated since 1 June 1974. The Government have made clear in negotiations on the European Commission's review of reduced VAT rates that we will not agree to the removal of any of our zero or reduced VAT rate derogations.