A bought a new Arai from Motolegends earlier this year. A month or two later I got an email from them offering a bluetooth headset for it, VAT free which they claimed was possible as they had included it in the original order. To be legally VAT free the headset needs to be fitted to the helmet when sold, not just included on the same invoice. That changed my opinion of them, as I can't believe they don't know this is dodgy (There's a VAT notice covering exactly this on the HMRC website) so the email is a bit of a shot in the foot.