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The Value Added Tax (Protective Helmets) Order 2000
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- UK Statutory Instruments
- 2000 No. 1517
- Explanatory Note
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Explanatory Note
(This note is not part of the Order)
This Order, which comes into force on 30th June 2000, amends Group 16 of Schedule 8 to the Value Added Tax Act 1994 (c. 23) which makes provision for the supply of certain goods at the zero rate.
The effect of this Order is to bring up to date the present scope of VAT relief available on the supply of protective helmets for wear by a person driving or riding a motor bicycle. Article 3 removes protective helmets for wear by a person driving or riding a motor bicycle from the ambit of Note (4) which limited relief for such helmets to those manufactured to standards approved by the British Standards Institution and marked as such.
Article 4 inserts a new Note (4A) which applies to protective helmets for wear by a person driving or riding a motor bicycle. Note (4A) has the effect of allowing relief to all such helmets which are manufactured to standards prescribed and approved in regulations and marked as such. Such standards include comparable European and other standards in addition to those approved by the British Standards Institution.
The current standards are laid down by the Secretary of State for the Environment, Transport and the Regions in the Motor Cycles (Protective Helmets) Regulations 1998 (S.I. 1998/1807) as amended by the Motor Cycles (Protective Helmets) (Amendment) Regulations 2000 (S.I. 2000/1488) which come into force on 30th June 2000.
Article 5 corrects an error in the cross reference in Note (5) arising from the consolidation of the law in the Value Added Tax Act 1994.
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