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Riding helmets are generally of a standard shape and construction for both children and adults and sizes up to 6¾ (jockey skulls up to size 1) may be zero-rated irrespective of how they are held out for sale. However, although children’s riding hats may be less sophisticated in terms of design and appearance than adults� in the same size, they can still be zero-rated over size 6¾ provided they are specifically fitted, adapted or appropriate only for young children. All helmets held out for sale for adults are standard-rated.