I am proposing a petition to reduce vat on Motorcycle Helmets. I have been in contact with the Taoiseach's office and with Brian Lenihan (Minister for Finance. There is 21.5 % VAT on Motorcycle Helmets whereas in the UK there is 0% VAT on Helmets. Surely instead of the VAT being an income it is now a deterrent for those interested in buying helmets, which has resulted in loss of earnings for our country in a number of ways. Primarily in loss of revenue for the Government and loss of earning for the Motorcycle Industry in Ireland. Another major factor is that due to helmets being so expensive in Ireland, a lot of bikers are wearing cheap inferior helmets that just about meet the required standards. As a point of reducing road deaths in this country, surely it would make sense to make higher spec helmets more affordable. What I am proposing is that the VAT on Motorcycle Helmets be reduced to the lower rate of 4.8%. This way it would encourage bikers to buy helmets from Irish dealers and also encourage bikers to buy safer Helmets that would be more affordable. Please ad your name to this petition as I will be passing all names to both the Taoiseach and the Minister for Finance. Thank you for your co-operation.