Zero-rating for protective helmets under VATA 1994, Sch. 8, Grp. 16, item 2 is limited to supplies to a person for use otherwise than by employees of his of protective boots and helmets for industrial use, which are manufactured to approved standards and are marked accordingly (Sch. 8, Grp. 16, Note (4); Notice 701/23/2011, para. 2).

However, zero-rating also applies to supplies of protective helmets for wear by any person driving or riding a motor bicycle or riding a pedal cycle (Sch. 8, Grp. 16, item 3 and Note (4A); Notice 701/23/2011, para. 3.1ff. and 4.1ff.).

Supplies of protective boots and helmets made to employers for the use of their employees are standard-rated.