How a clinic supply is often treated
A hearing-aid fitting can be a retail sale of goods, or part of a registered clinician’s medical care. Those two routes are taxed differently. Your paperwork states which applies. Batteries, accessories and non-qualifying extras can be treated differently from the instruments themselves. If you need a VAT invoice for a company, say so when you book.
Self-employed
Buying hearing aids for your own hearing is usually a personal medical cost, not an automatic income-tax deduction just because you work for yourself. Do not assume you can put the whole invoice through the business. Ask your accountant. The usual public scheme is Access to Work (GOV.UK): self-employed people can apply for workplace support (for example equipment that helps you do the job). DWP decides what, if anything, is funded — not this clinic. You will need ID and typically a Unique Taxpayer Reference. We can provide a detailed quote and invoice for an application; we cannot promise a grant.
Employed — benefit in kind
If your employer pays for equipment so you can do the job (including, in some cases, hearing aids or workplace listening kit), it is often not a taxable benefit in kind where the main purpose is to enable you to perform your duties and the conditions in the disability equipment exemption are met (see HMRC Employment Income Manual and SI 2002/1596). It usually has to sit under Access to Work, the Equality Act 2010, or similar arrangements, and be available on the same terms to other disabled staff. If you buy the aids yourself with no employer reimbursement, that exemption does not turn the cost into a tax deduction.
What we will not do
We will not tell you a scheme number that “always gets VAT off”, write a false disability declaration, or describe a grant as approved before DWP writes to you. Bring your accountant or HR letter if a company is paying.
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Sources to check: GOV.UK VAT Notice 701/7; GOV.UK Access to Work; HMRC EIM on equipment for disabled employees. Rules change.