Madam, – In the debate about the wearing of helmets by cyclists, several facts seem to be consistently overlooked. First, the Irish Government charges 21 per cent VAT on bicycle helmets and all safety equipment. This can discourage the wearing of a helmet. It could also be argued that this encourages the purchase of inferior helmets or cross-Border shopping as no VAT is charged on safety equipment in the UK.
Second, a cheap helmet will not provide protection in a crash if it is the wrong size or incorrectly fitted. Cyclists with helmets perched on the back of their heads or falling over their eyes are common sights on our streets.
Finally, the argument for making the wearing of helmets compulsory should logically be extended to motorists. A visit to the National Rehabilitation Centre or Beaumont Hospital would confirm that the number of serious head injuries to motorists far outweigh those to cyclists. – Yours, etc,