VPROTEQUIP4030 - Protective equipment: Pedal cycle helmets: The law

Whilst in the EU, the UK retained the right to continue to apply any zero rates in force on 1 January 1991 under Article 112 of the Principle VAT Directive.

The UK legal basis for the zero-rating of pedal cycle helmets is VAT Act 1994, Schedule 8 (zero rating), Group 16 (clothing and footwear), Item 3.

The zero-rating of pedal cycle helmets was a marginal adjustment to the existing zero-rate for motorcycle helmets.