°Ç¸ç³Ô¹Ï

Skip to main content
HMRC internal manual

VAT Protective Equipment

VPROTEQUIP3010 - Protective equipment: Motorcycle helmets: Origins of the relief

On 1 June 1973, the wearing of helmets by motorcyclists was made compulsory. The statutory instrument which put this into effect also stated that the helmets must be of approved design, and bear certain listed ‘BS’ numbers. This acted as a spur to the introduction of zero rating on 1 June 1974.