It's worth top whack for helmets. It's hanging around on your head potentially makign you uncomfortable and sweaty every single ride for a couple of years – an extra £60 is well worth it imo. Likewise shorts, except they are not usually on your head.
I've just replaced my road helmet, which went in the bin a while ago. It was a very nice helmet, light, airy, comfortable and stylish and I liked it a lot.
Turns out that was because it was exceedingly expensive.
But sooo much more comfortable, sooo much more stylish and elegant, sooo much less bulky and 'shroom-headed than the cheaper ones. A much nicer colour. Obviously a better retention system. Delightful carbon fibre internal shell.
£130. I'm not sure how I forgot spending £130 on a helmet in the past, but dammit I can't go back to £60 ones. 😀