growingvegetables
Guru
- Location
- Leeds
https://www.gov.uk/government/publi...uipment/vat-notice-70123-protective-equipmentI quick way to find out if it's classed as a safety device (PPE) or not is finding out whether any given helmet is VAT free or not... i think.
"They are zero-rated when both of the following conditions are met:
Condition Description
1 The cycle helmet is manufactured to standards which satisfy requirements imposed by the European Community Directive on Personal Protective Equipment (the PPE Directive)
2 It bears a mark indicating conformity with those standards."
[Edited .
But I won't be rushing out to enjoy any zero-rating. ]