The result of this should not attempt to increase the level of protection at the expense of user acceptability, as compared to current standards. The trade-off between impact tested quality and user comfort should not be bias towards greater impact quality because voluntary helmet wearing may decrease, and discomfort may cause accidents. The issue of comfort is particularly important for the more active adult or racing cyclist. Taxation of Helmets Helmets complying with any of the above mentioned standards should be zero-rated for tax. Disadvantages of Helmets Use of a helmet makes cycling less convenient, since the helmet normally can not be left at the bicycle but has to be carried around by the cyclist.
Many helmets lead to less enjoyable cycling, because the head of the cyclist is no longer free.
It should be mentioned, however, that helmets offering a acceptable comfort to many cyclists in respect of air cooling and fitting have been developed. The use of helmets in Europe is increasing. In the State of Victoria, Australia, wearing helmets has been compulsory for all bicycle riders since July 1990. The result has been a large percentage of helmet wearing among cyclists, but also that some cyclists have given up cycling because they do not want to use cycle helmets. In general cyclists have not, even in the countries mentioned above, accepted helmets as a neccessary means of protection.