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HMRC internal manual

VAT Protective Equipment

• From: HM Revenue & Customs
• Published: 11 April 2016
• Updated: 7 August 2018, see all updates

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1. Contents
2. VPROTEQUIP4000

Protective equipment: Pedal cycle helmets: Contents

1. VPROTEQUIP4010

   Origins of the relief
2. VPROTEQUIP4020

   Public notice
3. VPROTEQUIP4030

   The law
4. VPROTEQUIP4040

   Which pedal cycle helmets are zero-rated?

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