EN Official Journal of the European Union CE 33/115

(2004/C 33 E/115)

WRITTEN QUESTION E-1407/03

by Kathleen Van Brempt (PSE) to the Commission

(23 April 2003)

Subject: Protective clothing for motorcyclists

Protective clothing is very important for motorcyclists, but it is very expensive. However, proper equipment can save lives. Motorcyclists' organisations are calling for VAT on protective clothing, for example helmets, the wearing of which is compulsory by law, to be reduced from 21 % to 6 %. However, the national authorities have informed the motorcyclists that VAT reductions on protective clothing can be determined only by European bodies.

Is the Commission aware of this call from motorcyclists?

Does the Commission have any intention of taking measures whereby VAT on protective clothing would be reduced?

If not, what is the Commission doing with a view to promoting protective clothing for motorcyclists?

Answer given by Mr Bolkestein on behalf of the Commission

(16 June 2003)

As it indicated in its Communication on the new VAT strategy (1) and in the report of October 2001 on reduced rates (2) the Commission intends to carry out an overall review of the structure of reduced rates in the first half of the year. This review will look at all requests for reduced rates for individual categories of goods and services as several business sectors have often expressed an interest in tax incentives and reduced VAT rates in particular.

The Commission has already been notified of applications by motorcyclist associations for reduced VAT rates for protective clothing and headwear.

A large degree of harmonisation exists within the Community. The standard rate currently applies in 14 Member States. This varies between 15 % and 25 %. The United Kingdom has been authorised on an exceptional basis to continue to apply, during a transitional period, the zero rate which was in force in the United Kingdom on 1 January 1991.

The Commission will shortly be presenting a proposal to improve the functioning of the internal market by rationalising the use of reduced rates by Member States to avoid potential distortion of competition. This will give all Member States the same rights in applying reduced rates.

As another measure to promote protective clothing and headwear for motorcyclists the Commission is considering whether to harmonise the conditions for the wearing of helmets by users of two-wheel motor vehicles and to support campaigns to promote the use of protective clothing by them.

In 1998 the European Union adopted Regulation 22 of the United Nations Economic Commission for Europe introducing type approval of protective helmets for motorcyclists. The protective components of motorcyclists' clothing are covered by Council Directive 86/686/EEC of 21 December 1989 on the approximation of the laws of the Member States relating to personal protective equipment (3) which makes the EC mark compulsory for all products with specific protective features. This Directive, and its proposed update, ensure a high level of health and safety protection for users of individual protective equipment. The EC mark also contributes to market transparency as products conforming to the Directive can be visibly distinguished from other types of equipment.

(1) COM(2000) 348 final.

(2) COM(2001) 599 final.

(3) Council Directive 89/686/EEC of 21 December 1989 on the approximation of the laws of the Member States relating to personal protective equipment, OJ L 399, 30.12.1989.