Hearing aids and induction loop systems: induction loop equipment
What is an induction loop?
It is a system that allows:
- hearing aid users (switched to the ‘T’ or ‘MT’ position); or
- anyone wearing an induction loop receiver
to listen to sound without the interference of airborne background noise.
Does it matter where the induction loop is installed?
It can be installed anywhere. Remember that the pre-conditions for relief must also be met - see VRDP05000.
How does an induction loop work?
A loop amplifier is connected to a sound source such as:
- a television;
- a radio;
- a public address system; or
- a microphone.
It amplifies the sound signal and sends it out in the form of an alternating current through the loop. The signal is then converted into sound by the hearing aid and induction loop receiver. It therefore satisfies the ‘personal use’ condition attached to the relief under Item 2(g).
What parts of the system are zero-rated?
The loop amplifier and loop are zero-rated.
Replacement parts and accessories designed solely to be used in the induction loop system are also zero-rated.
There is no VAT relief for standard equipment such as:
• mixers; or
• speakers, and so on.