Motorcycle helmets are compulsory in Ireland and are an intrinsic part of every motorcyclists life. The VAT rate places them in the 'luxury' bracket and ignores the fact that they are a vital piece of safety equipment. 

As a result of this many Irish motorcyclists will resort to online purchases from our European neighbours, who rightfully acknowledge the importance of lower or indeed no VAT on such equipment.

Consequently motorcyclists can end up with ill fitting safety equipment and in some cases safety equipment which is still used beyond it's life expectancy. It also results in a loss of revenue for struggling Irish retailers.

We ask that the Government of Ireland re-evaluate the wisdom of placing a 'luxury' tax on safety critical and Government mandated equipment such as motorcycle helmets and reduce the VAT rate to zero.