To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of making privately purchased hearing aids zero-rated for VAT.
12 March 2021
The Government maintains a number of VAT reliefs for certain goods and services designed solely for use by disabled people to ensure the reliefs are appropriately targeted. Hearing aids that are not designed solely for use by disabled people do not qualify for VAT relief. However, VAT relief is available for induction loops and aids for the auditory training of deaf children.
The Government keeps all taxes under review, and any future decisions on tax policy will be made at future fiscal events.