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HMRC internal manual

VAT Protective Equipment

From
HM Revenue & Customs
Updated
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Protective equipment: Motorcycle helmets: The law

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

The authority for UK law stems from Article 112 of the Principal VAT Directive. Under this, the UK retains the right to continue to apply any zero rates in force on 1 January 1991.