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Official guidance
VAT Health

VATHLT2370 · Hearing aid dispensers

  • VATHLT2380 · How the profession operates
  • VATHLT2390 · What is a hearing aid?
  • VATHLT2400 · Where and how are hearing aids dispensed?
  • VATHLT2410 · VAT liability
  • VATHLT2420 · Input Tax
  • VATHLT2430 · Hospital dispensing
  1. Hearing aid dispensers: Contents
  2. Hearing aid dispensers: What is a hearing aid?

VATHLT2390 | Hearing aid dispensers: What is a hearing aid?

From HM Revenue & Customs · VAT Health

A hearing aid basically consists of a microphone to pick up the sound, an amplifier to make the sound louder, an earphone to pass the sound into the ear, and an ear mould which fits into the ear. Hearing aids range from hearing trumpets (which are still occasionally used) to very sophisticated computer controlled devices and can be body-worn, behind-the-ear, built into spectacle frames, or (most popular) discreet in-the-ear models.

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