§ Mr. Fry
asked the Chancellor of the Exchequer why value added tax must be paid when a visor for a motor cyclist's helmet is purchased separately but not when the visor is purchased as part of an approved helmet; and whether he will take steps to alter the requirements to remove this and any other similar anomalies relating to value added tax on safety equipment.
§ Mr. Robert Sheldon
Motor cyclists' protective helmets are zero-rated along with protective boots and helmets for industrial use. To extend this relief to separate parts such as visors or to other safety equipment would complicate the administration of the tax for both traders and the Customs.