Employer: What happens if the salary sacrifice payment includes a Helmet, which is zero rated?

Whilst Helmets may not be subject to VAT at the point of purchase, the total salary sacrifice amount as payment for hire of the package is subject to VAT at the applicable rate (currently 20%).  Therefore, VAT will be due on the whole amount of salary sacrificed in exchange for the bicycle and related accessories, even if a Helmet is included in the package being hired by the employee.