VAT Rates
CYCLE HELMETS - ADULT
Rate
Standard rate
Remarks
However, Childrens cycle helmets are Zero rated provided they are described, labelled, marked or marketed for children under 11 years of age or up to and including ages 9-11 or 10-11.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(a)