To ask the Chancellor of the Exchequer, what estimate his Department has made of the revenue raised through the application of VAT on hearing aids in each of the last five years for which figures are available.
12 March 2021
The details that HM Revenue and Customs collect from taxpayers on their VAT returns are not specific enough to provide an estimate of VAT on hearing aids.
In order to minimise the administrative burden on businesses, they are only required to report the total VAT on all their taxable supplies of goods and services in the relevant period. It is therefore not possible to identify the types of supplies on which the VAT was charged.