0 a hard hat that you wear to protect your head if you have an accident while you are riding a bicycle
Bristol city council recently conducted a survey showing that, usually, cycle helmets were available only from specialist cycle shops.
Zero rating of cycle helmets is limited to those which qualify under the provisions available for young children's clothing and footwear.
Improvements in the design of cycle helmets have helped considerably, but there is still a long way to go.
Scientific research, both at home and abroad, has proved the case for cycle helmets in protecting the head and brain against the worst effects of injury.
There is no legal requirement for cyclists to wear a cycle helmet.
If we are to impose new standards on the cycle helmet industry, there will be costs and difficulties involved.
We also intend to promote and monitor cycle helmet wearing.
If a young child falls off a bicycle on to a hard, flat surface, wearing a cycle helmet will undoubtedly help.