VPROTEQUIP3040 - Protective equipment: Motorcycle helmets: Which motorcycle helmets are zero-rated?

Prior to the introduction of the 2018 Taxation and Cross Border Trade Act the legislation only allowed zero-rating for motorcycle helmets which were manufactured to, and bore a mark of conformity with, standards laid down in the Motor Cycles (Protective Helmets) Regulations 1988 (SI 1998/1807) as amended by the Motor Cycles (Protective Helmets) (Amendment) Regulations 2000 (SI 2000/1488).

These prescribed standards were BS 6658:1985 and ECE Regulation 22.05. However, while BS 6658:1985 covered protective helmets for all vehicles, zero-rating only applied to those helmets which were designed and ‘held out for sale’ as motorcycle helmets.

The regulations also prescribed helmets which were manufactured to an equivalent European standard to the British Standard. ECE Regulation 22.04 was not equivalent to the British Standard and we were not aware of any other equivalent standard.

The 2018 Taxation and Cross Border Trade Act amended the VAT legislation to allow zero rating for motorcycle helmets which are manufactured to standards which satisfy the requirements of regulation 8(2) of the Personal Protective Equipment Regulations 2002 and bear the mark of conformity required by that regulation.