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Relief on the cost if a company buys its employee a hearing aid
An employee is having difficulty hearing in business meetings and is considering the purchase of an expensive hearing aid. He says it would be for business use only because elsewhere he is not aware of a hearing problem.
If the company of which the employee is a director and the only shareholder bought the hearing aid it would need to be reported for the “potential” benefit on his P11D under the duality rules. This is because the mere chance that the aid could be used is sufficient for the courts to decide the existence of private use.
Could the company get the VAT back in these circumstances and the director gain to the extent that the benefit is taxed on a reduced cost?
Suppose a self-employed craftsperson has bought spectacles. These would ordinarily be excluded from tax relief under the duality rules but if work...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
