UK folks - hearing aids and salary sacrifice?

I haven't come across this before, but I do know that where a business provides equipment for a disabled employee in the UK i.e. wheelchair or a hearing aid then that business can treat the costs as tax deductible expense and that the provision of these items is not considered a benefit in kind.

These regulations apply to companies and also self-employed individuals. A Google search will give some more information, but these links may help

https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim218462

https://www.crystalhearinguk.co.uk/vat-hearing-aids/1

Have you asked your employer. Would switching from being a employee to a self employed contractor be an option

I don’t think you can: HMRC are a bit iffy about hearing aids being expensed unless you can prove it’s exclusive for the benefit of a business (hence the SE option). It’s still pretty undefined and probably down to the determination of your individual Tax office/officer.

I know it seems mad that you can’t write down a ‘disability aid’ like this, but we can’t even get the VAT written out of the system: like other medical sales because private hearing aid sales are/were regarded as a luxury product rather than a medical essential.

Potentially, if you can get on to the ‘Access to Work’ mechanism, you might do better and they might fund the lot.

@Um_bongo I don't think this is correct . The HMRC Employment Manual states the following

"For employees with a disability, special rules in Regulations (S.I.2002 No.1596) laid under powers in Section 210 ITEPA encourage employers to provide equipment and services to assist them to work. Normally if an employee also used the equipment or services for significant private use this would represent a taxable benefit but these Regulations ensure that no tax charge arises on this benefit when provided to an employee with a disability, even if the employee uses the equipment both in work and outside work (for example, a wheelchair or a hearing aid), and private use is significant."

The relevant section of the manual can be found at this link.

https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim218464

I have taken advantage of this both as a company owner and as self-employed individual. I first became aware of this in the early 2000s when it was referred to in the HMRC's bi-monthly/quarterly bulletin for employers. These bulletins are now published online but back then it was a printed magazine back.

Fair, I’ll use that.

I know not everyone who has historically claimed was successful, but it looks like I’ll be able to pass this guidance on for future purchases.

Cheers