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VAT Protective Equipment

VPROTEQUIP3000 · Protective equipment: Motorcycle helmets: Contents

  • VPROTEQUIP3010 · Protective equipment: Motorcycle helmets: Origins of the relief
  • VPROTEQUIP3015 · Protective equipment: Motorcycle helmets: 2000 changes
  • VPROTEQUIP3020 · Protective equipment: Motorcycle helmets: Public notice
  • VPROTEQUIP3030 · Protective equipment: Motorcycle helmets: The law
  • VPROTEQUIP3040 · Protective equipment: Motorcycle helmets: Which motorcycle helmets are zero-rated?
  1. Protective equipment: Motorcycle helmets: Contents
  2. Protective equipment: Motorcycle helmets: Origins of the relief

VPROTEQUIP3010 | Protective equipment: Motorcycle helmets: Origins of the relief

From HM Revenue & Customs · VAT Protective Equipment

On 1 June 1973, the wearing of helmets by motorcyclists was made compulsory. The statutory instrument which put this into effect also stated that the helmets must be of approved design, and bear certain listed ‘BS’ numbers. This acted as a spur to the introduction of zero rating on 1 June 1974.

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