§ Chris GraylingTo ask the Chancellor of the Exchequer for what reason VAT is levied on digital hearing aids. [75626]
§ John HealeyThere is no VAT on digital hearing aids supplied to patients by the NHS. The provision of a digital hearing aid by way of business involves two supplies for the purposes of VAT: hearing equipment, which is charged with VAT at the standard rate, and a dispensing service, which is exempt from VAT.
Long-standing formal agreements with our European partners mean that we are unable to change the existing VAT treatment for hearing aids.