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HMRC internal manual

VAT Relief for Disabled People Manual

Hearing aids and induction loop systems: other eligible hearing devices

There are some specialised hearing devices designed for people with severely defective hearing which are not ‘hearing aids’ as the term is generally used, and can therefore be zero-rated under Item 2(a) or 2(g). For example:

  • TV hearing aid - this is an amplifier and earpiece which are connected to a TV set, radio or hi-fi to enable a near-deaf person to hear the sound without turning up the volume on the set; and
  • tinnitus masker - this is an earpiece which generates a constant noise to mask the effects of tinnitus (ringing in the ears);
  • Bone implant attachments - This is an implant fixed behind the ear of a disabled person to allow sound conjunction through the bone rather than via the middle ear.

Parts and accessories

Parts and accessories designed solely to be used with eligible hearing devices can also qualify for zero-rating.