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HMRC internal manual

VAT Health

Hearing aid dispensers: Hospital dispensing

Just as we do not accept that an optician who happens to have his premises within a hospital can exempt his supplies of spectacles, we do not accept that a hearing aid dispenser who operates from hospital premises can exempt his supply of hearing aids.

We do accept however, that specialist hospitals for hearing disorders can exempt any goods supplied in connection with their supply of medical care. This is because these patients usually have complex medical problems with their ears and do not require the services of a “normal” commercial hearing aid dispenser.