Madam, – Motor vehicles have integrated safety features such as seatbelts, airbags, crumple zones, and so forth. Bicycles do not have such safety features and it is much easier to fall off a bicycle than to fall out of most motor vehicles.
Helmets are mandatory for motorcyclists for that very reason.
The anti-helmet faction regularly cite the higher number of serious head injuries to motorists; that can of course be explained by the statistical fact that there are considerably more motorists than cyclists using the roads.
Cycling helmets constructed to approved quality and safety standards are not beyond most budgets; the medical costs, lost earnings and dependency requirements on others arising from a brain injury due to not wearing a helmet are considerably more.
The Irish Government should not charge VAT on safety equipment for boating, cycling, and other activities. – Yours, etc,