Question to the Department of Health and Social Care:

To ask the Secretary of State for Health and Social Care, if he will take steps to exempt VAT on class 1 medical devices that suppress the impact of tinnitus.

VAT is a broad-based tax, and the Government keeps all taxes under review. Under existing rules, certain medical devices may qualify for a reduced or zero rate of VAT when supplied for the personal use of a disabled person or for use in qualifying healthcare or charitable settings, subject to meeting the relevant statutory conditions. While the Government recognises the impact tinnitus can have on individuals, there are no current plans to introduce a specific VAT exemption for class 1 medical devices used to suppress its effects, and any changes would need to be considered in the context of the wider tax system and the potential cost to the Exchequer.