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HMRC internal manual

VAT Relief for Disabled People Manual

Hearing aids and induction loop systems: historical background

The supply of hearing aids in connection with the services of a health professional was VAT exempt in the UK. In 1988, the European Court of Justice ruled that the exemption for services supplied by health professionals does not extend to hearing aids supplied in connection with the professional services of a registered hearing aid dispenser. As a result, the supply of hearing aids other than the specialised types set out in VRDP18200 and VRDP18300, is now standard-rated.

Hearing aids are specifically excluded from Schedule 8, Group 12 by Note (4) (see VRDP05100), with the exception of those designed solely for the auditory training of deaf children.