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VAT ON CHILDREN'S SAFETY HELMETS

EDM number 2023 in 1992-93, proposed by Alan Beith on 17/05/1993.

That this House believes that the way in which Customs and Excise VAT rules apply to children's safety headgear is both anomalous and ridiculous since a helmet designed for horse-riding that is below size 6.75 (55 cm) is deemed to be for children and is therefore zero-rated for VAT, whilst a helmet for riding a bicycle keeps its zero-rating as a helmet designed for children up to size 7.25 (59 cm); believes that this difference is particularly inappropriate since under the provisions of the Horses (Protective Headgear for Young Riders) Act 1990, which came into effect from 1st July 1992, cycle helmets designed to British Standards Institute specifications are legal headgear for young people riding horses; and calls on Customs and Excise to remove this ridiculous anomaly from their rules so that both horse-riding and cycle helmets that comply with the appropriate British Standards Institute specifications are deemed to be for children if they are size 7.25 or below and will therefore be zero-rated for VAT.

This motion has been signed by a total of 60 MPs.

MPDateConstituencyPartyType
Alan Beith17/05/1993Berwick-upon-TweedProposed
David Rendel17/05/1993NewburySigned
Don Foster17/05/1993BathSigned
Matthew Taylor17/05/1993TruroSigned
Paul Tyler17/05/1993North CornwallSigned
Michael Connarty18/05/1993Falkirk EastSigned
Harry Barnes18/05/1993North East DerbyshireSigned
Win Griffiths18/05/1993BridgendSigned
Jim Dowd18/05/1993Lewisham WestSigned
Frank Cook18/05/1993Stockton NorthSigned
Eric Clarke18/05/1993MidlothianSigned
Alan Meale18/05/1993MansfieldSigned
Eddie Loyden18/05/1993Liverpool, GarstonSigned
Ken Livingstone18/05/1993Brent EastSigned
Lynne Jones18/05/1993Birmingham, Selly OakSigned
Glenda Jackson18/05/1993Hampstead & HighgateSigned
Edward O'Hara19/05/1993Knowsley SouthSigned
Dafydd Wigley19/05/1993CaernarfonSigned
Hugh Bayley19/05/1993York, City ofSigned
Maria Fyfe19/05/1993Glasgow, MaryhillSigned
John Evans19/05/1993St Helens NorthSigned
Jimmy Dunnachie19/05/1993Glasgow, PollokSigned
Ian Davidson19/05/1993Glasgow, GovanSigned
Lawrence Cunliffe19/05/1993LeighSigned
Michael Clapham19/05/1993Barnsley West & PenistoneSigned
Jamie Cann19/05/1993IpswichSigned
Ronnie Campbell19/05/1993Blyth ValleySigned
Keith Bradley19/05/1993Manchester, WithingtonSigned
Jane Kennedy19/05/1993Liverpool BroadgreenSigned
Nigel Jones19/05/1993CheltenhamSigned
Colin Pickthall20/05/1993West LancashireSigned
Dennis Turner20/05/1993Wolverhampton South EastSigned
Janet Anderson20/05/1993Rossendale & DarwenSigned
Mike Hall20/05/1993Warrington SouthSigned
Llin Golding20/05/1993Newcastle-under-LymeSigned
Tom Cox20/05/1993TootingSigned
Menzies Campbell20/05/1993Fife North EastSigned
Elliot Morley20/05/1993Glanford and ScunthorpeSigned
Terry Lewis20/05/1993WorsleySigned
Archy Kirkwood20/05/1993Roxburgh & BerwickshireSigned
Helen Jackson20/05/1993Sheffield, HillsboroughSigned
Eric Illsley20/05/1993Barnsley CentralSigned
Roland Boyes20/05/1993Houghton and WashingtonSigned
John Hutton24/05/1993Barrow & FurnessSigned
Charles Kennedy24/05/1993Ross and Cromarty and SkyeSigned
Alan Milburn24/05/1993DarlingtonSigned
David Alton24/05/1993Liverpool Mossley HillSigned
Jim Wallace24/05/1993Orkney & ShetlandSigned
Greg Pope25/05/1993HyndburnSigned
John Battle25/05/1993Leeds WestSigned
Ann Coffey25/05/1993StockportSigned
Nick Harvey25/05/1993North DevonSigned
Allan Rogers25/05/1993RhonddaSigned
Russell Johnston26/05/1993Inverness, Nairn and LochaberSigned
Alex Carlile26/05/1993MontgomerySigned
Barry Sheerman27/05/1993HuddersfieldSigned
Greville Janner07/06/1993Leicester WestSigned
Eric Martlew08/06/1993CarlisleSigned
John Gunnell08/06/1993Leeds South and MorleySigned
Martyn Jones10/06/1993Clwyd South WestSigned

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