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<p>Whilst there are currently no plans to remove VAT on motorcycle air vests, the
Government remains committed to ensuring the safety of motorcyclists. For example,
motorcycle helmets, which satisfy the requirements of regulation 8(2) of the Personal
Protective Equipment Regulations 2002, are zero-rated for VAT. Further information
can be found here: <a href="https://www.gov.uk/guidance/protective-equipment-and-vat-notice-70123"
target="_blank">Protective equipment (VAT Notice 701/23) - GOV.UK (www.gov.uk)</a></p><p>
</p><p>VAT has been designed as a broad-based tax on consumption, and the twenty per
cent standard rate applies to the vast majority of goods and services, including motorcycle
air vests. While there are exceptions to the standard rate, these have always been
strictly limited by both legal and fiscal considerations.</p><p> </p><p>VAT is the
UK’s third largest tax forecast to raise £161 billion in 2023/24, helping to fund
key spending priorities such as important public services, including the NHS, education
and defence. In addition, this request should be viewed in the context of over £50
billion of requests for relief from VAT received since the EU referendum.</p><p> </p><p>The
Government keeps all taxes under review.</p>
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