Currently VAT is charged at the “luxury” rate (21%) on motorcycle helmets.
Wearing a helmet is a compulsory legal requirement. Unlike any other item of motorcyclcle clothing such as jackets, trousers, boots &
gloves, a crash helmet can by no stretch of the imagination be considered either dual purpose (it does not substitute for a hat or cap), nor is it a fashion accessory.
Typically the effect of VAT on crash helmets is that the Irish rider pays on average €50 more than his EU counterpart.
MAG Ireland’s position is that there should be NO VAT chargeable on motorcycle crash helmets.
