In Ireland, a VAT rate of 23% (standard rate) is applied to motorcycle helmets, which are compulsory for motorcyclists and are worn in the interest of health and safety.

I am informed that the EU VAT Directive (2006/112/EC) does not allow for VAT exemptions for the supply of motorcycle helmets.

In the United Kingdom, however, motorcycle helmets are classed as a zero-rated good.

Can the Commission explain firstly why the United Kingdom was able to get a VAT exemption for motorcycle helmets?

Secondly, can it explain how Ireland can introduce a similar exemption for VAT on the supply of motorcycle helmets?