Hearing Aid - self employment

I understand that hearing aids bought by a company for an employee would be tax allowable and outside the scope of P11d regardless of private use, per EIM21846. Would a hearing aid be similarly tax allowable for self employment?

Hi,

If you are a sole trader you may be able to claim tax relief on hearing aids, or any other disability aids, against your business profits.

The tax rules state that if the expense is incurred wholly and exclusively for your business then you can have tax relief for it. So if you need a hearing aid just for your work, for example you work in a noisy environment and need help to hear on the phone, but your hearing is sufficient for everyday life, then the cost of the hearing aid would be tax deductible.  

Thank you.