110 Deputy Kevin Humphreys asked the Minister for Finance the rate of VAT that applies to bicycle helmets; his views that it is appropriate to levy VAT on such a critical piece of safety equipment and in view of the fact that VAT does not apply to helmets in the UK; if he will consider changing the rules here so that no VAT rate applies to safety helmets; and if he will make a statement on the matter. [30769/11]

Summary

110 Deputy Kevin Humphreys asked the Minister for Finance the rate of VAT that applies to bicycle helmets; his views that it is appropriate to levy VAT on such a critical piece of safety equipment and in view of the fact that VAT does not apply to helmets in the UK; if he will consider changing the rules here so that no VAT rate applies to safety helmets; and if he will make a statement on the matter. [30769/11]

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• Tax Code

  xml · EN · 25 October 2011

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