VAT ON CHILDREN'S SAFETY HELMETS

EDM number 2023 in 1992-93, proposed by Alan Beith on 17/05/1993.

That this House believes that the way in which Customs and Excise VAT rules apply to children's safety headgear is both anomalous and ridiculous since a helmet designed for horse-riding that is below size 6.75 (55 cm) is deemed to be for children and is therefore zero-rated for VAT, whilst a helmet for riding a bicycle keeps its zero-rating as a helmet designed for children up to size 7.25 (59 cm); believes that this difference is particularly inappropriate since under the provisions of the Horses (Protective Headgear for Young Riders) Act 1990, which came into effect from 1st July 1992, cycle helmets designed to British Standards Institute specifications are legal headgear for young people riding horses; and calls on Customs and Excise to remove this ridiculous anomaly from their rules so that both horse-riding and cycle helmets that comply with the appropriate British Standards Institute specifications are deemed to be for children if they are size 7.25 or below and will therefore be zero-rated for VAT.

This motion has been signed by a total of 60 MPs.