There have recently been some discussions  and interpretations on when VAT can be applied to helmets used in karting. From information provided by HM Revenue & Customs and the MSA the following summarises the situation as we see it.

All helmets bearing the BS6658 Type A or Type A/FR standard kitemark label are motorcycle helmets and as such are VAT zero rated, irrespective of junior or senior usage.

Protective helmets sold for junior sport and leisure use such as hockey and skateboarding are also zero rated. It is the MSA's interpretation that this includes karting as a recognised sport requiring protective head wear. HMRC has not disputed this and referred us to the MSA for clarification.

If any trader or customer wishes to query the appropriate level of VAT to be applied there is a VAT Helpline on 0845 010 9000.