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Posted Wed, 28 Feb 2024 12:13:16 GMT by richardpolarbear talbot
I am a VAT registered musician. Recently, I felt that my hearing was not as precise in the high registers as it needed to be. NHS hearing aids are not particularly focussed on this kind of specific audio enhancement so I purchased a pair that are commonly recommended for musicians and paid VAT on them. I only purchased them for the specific purpose of making music and see them as being comparable to high end headphones or in ear monitors. If I wasn’t using them work I would either use regular NHS hearing aids (I have a pair) or most likely not bother at all. Am I able to claim back the VAT?
Posted Wed, 28 Feb 2024 14:27:45 GMT by HMRC Admin 25 Response
Hi richardpolarbear talbot,
We can't provide a definitive answer on whether VAT can or can't be claimed as input tax for a VAT registered business.
Please see the guidance on the recovery of input tax below:
10. Introduction to input tax
Thank you. 
 
Posted Mon, 04 Mar 2024 09:13:05 GMT by VAT
This may also help you decide: VIT10200 - VAT Input Tax basics: is the expenditure for a business purpose? https://www.gov.uk/hmrc-internal-manuals/vat-input-tax/vit10200

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